28CPaid parental leave

28C Paid parental leave

Despite Subdivisions A and B, the Part B rate that an individual is eligible for in respect of a day is nil if the day occurs during a PPL period applying to the individual, or the individual’s partner.

Note: The heading to clause 28B of Schedule 1 is replaced by the heading “Adjusted taxable income exceeding $150,000”.

A New Tax System (Family Assistance) (Administration) Act 1999

19 Subsection 3(1)

Insert:

early claim day, in relation to:

(a) a claim for payment of family tax benefit by instalment; or
(b) a claim for payment of baby bonus in normal circumstances; or
(c) a claim for payment of maternity immunisation allowance in normal circumstances;

means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.

20 Subsection 3(1)

Insert:

parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.

21 At the end of section 7

Add:

(3) A claim is not effective if it is made before the early claim day.

22 After section 15A

Insert: