3Schedule(s)

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

A New Tax System (Family Assistance) Act 1999

1 Subsection 3(1)

Insert:

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

2 Subsection 3(1)

Insert:

PPL period has the same meaning as in the Paid Parental Leave Act 2010.

3 Subsection 3(1)

Insert:

primary carer, in relation to a child who is an FTB child of an individual and is also an FTB child of another individual who is not the individual’s partner, has the meaning given by subsection 36(8).

4 After paragraph 36(2)(aa)

Insert:

(ab) the individual, or the individual’s partner, is, or was, the primary carer of the child at any time within the period of 26 weeks starting on the day of the child’s birth; and

5 After paragraph 36(2)(b)

Insert:

(ba) in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and
(bb) in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual’s partner; and

6 Paragraph 36(3)(b)

Repeal the paragraph, substitute:

(b) within the period of 26 weeks starting on the day of the child’s birth:
(i) the child is entrusted to the care of the individual or the individual’s partner; and
(ii) the individual, or the individual’s partner, becomes the primary carer of the child; and

7 After paragraph 36(3)(ca)

Insert:

(cb) the individual, or the individual’s partner, continues, or is likely to continue, to be the primary carer of the child for not less than 26 weeks; and

8 After paragraph 36(3)(d)

Insert:

(da) in a case where the individual or the individual’s partner is eligible for parental leave pay in respect of the child—the PPL period applying to the individual or the individual’s partner has not started; and
(db) in a case where a former partner of the individual, or of the individual’s partner, is eligible for parental leave pay in respect of the child—the PPL period applying to the former partner:
(i) has not started; or
(ii) did not start while the former partner was the partner of the individual, or of the individual’s partner; and