This instrument is the Paid Parental Leave Rules 2021.
3 Authority
This instrument is made under the Paid Parental Leave Act 2010.
5 Simplified outline of this instrument
This instrument provides for matters for the purposes of the Act that relate to the payment of parental leave pay.
Part 1A provides for matters relating to determinations about whether parental leave pay is payable to a person.
Part 2 provides for matters relating to eligibility for parental leave pay including when a person is eligible for parental leave pay and the work test.
Part 3 provides for matters relating to claims for parental leave pay including exceptional circumstances in which a claim can be made and determining that a claim is taken to have specified one or more other flexible PPL days for a child.
Part 4 provides for matters relating to the payment of instalments for parental leave pay to a person by the person’s employer and by the Secretary.
Part 5 provides for matters relating to the payment of PPL superannuation contributions.
Part 9 provides for matters relating to the disclosure of information and prescribes guidelines for the exercise of the Secretary’s power to give a certificate in relation to a disclosure that is necessary in the public interest.
Part 10 provides for matters relating to debts in relation to the paid parental leave scheme and for the recovery of debts owing to the Commonwealth.
Part 11 provides for the Secretary to make employer determinations under the Act in relation to persons who are in a relationship that is similar to the relationship between an employer and an employee.
Part 12 provides for application, saving and transitional provisions that apply in relation to this instrument and any subsequent amendments made to this instrument.
6 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) caring;
(b) entity;
(c) has not previously satisfied the work and income tests;
(d) law enforcement officer;
(e) parent;
(f) partner;
(g) PPL superannuation contribution.
In this instrument:
Act means the Paid Parental Leave Act 2010.
AFP Commissioner means the Commissioner within the meaning of the Australian Federal Police Act 1979.
AFP officer means:
(a) a member of the Australian Federal Police; or
(b) a person appointed to a position for the purpose of being trained as a member of the Australian Federal Police; or
(c) a person who has the powers and duties of a member of the Australian Federal Police;
and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.
APS Code of Conduct means the rules in section 13 of the Public Service Act 1999.
Attorney‑General’s Department means the Department administered by the Attorney‑General.
Chief of the Defence Force has the same meaning as in the Defence Act 1903.
child protection agency of a State or Territory means an agency of the State or Territory that has functions, powers or duties in relation to the care, protection or welfare of children.
Commissioner of Police of a State or Territory means the person holding the office of Commissioner of Police (however described) in relation to the police force or police service of that State or Territory.
concessional contribution has the meaning given by the Income Tax Assessment Act 1997.
eligible account, for a person, has the meaning given by section 6A.
eligible personal superannuation contribution has the meaning given by the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.
Family Responsibilities Commission means the Family Responsibilities Commission established under the Family Responsibilities Commission Act 2008 (Qld).
incapable of caring for a child has the meaning given by section 7.
parenting plan has the meaning given by the Family Law Act 1975.
PPL payment has the meaning given by subsection 32(2) or paragraph 34(1)(a).
unreasonable: it would be unreasonable for a person to care for a child if:
(a) there has been extreme family breakdown, or similar circumstances, in relation to the family situation in which the person has cared, or would care, for the child; or
(b) there is a serious risk to the child’s physical or mental wellbeing from violence, neglect or sexual abuse in the family situation in which the person has cared, or would care, for the child.
6A Meaning of eligible account
Complying superannuation fund
(1) In this instrument, an account held by a person with a complying superannuation fund is an eligible account for the person if:
(a) the account has not commenced paying a pension or an annuity; and
(b) there is at least one condition of release for the account that is not mentioned in any of the following items of the table in Part 1 of Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994:
(i) item 102 (death);
(ii) item 102A (terminal medical condition);
(iii) item 103 (permanent incapacity);
(iv) item 109 (temporary incapacity).
RSA
(2) In this instrument, an account held by a person with an RSA is an eligible account for the person if:
(a) the account has not commenced paying a pension or an annuity; and
(b) there is at least one condition of release for the account that is not mentioned in any of the following items of the table in Schedule 2 to the Retirement Savings Accounts Regulations 1997:
(i) item 102 (death);
(ii) item 102A (terminal medical condition);
(iii) item 103 (permanent incapacity);
(iv) item 108 (temporary incapacity).
Exceptions
(3) Despite subsections (1) and (2), an account is only an eligible account if the Commissioner has not been advised that the account will not accept one or more of the following:
(a) PPL superannuation contributions;
(b) Government co‑contributions within the meaning of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003;
(c) low income superannuation tax offsets within the meaning of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.
7 Meaning of incapable of caring for a child
(1) A person is incapable of caring for a child if the person is not able to care for the child because:
(a) there is a parenting order (within the meaning of the Family Law Act 1975) in force resulting in the person not providing care for the child; or
(b) the person is deceased; or
(c) the person is in prison or otherwise institutionalised; or
(d) the person’s whereabouts are unknown after all reasonable efforts have been made to locate the person; or
(e) the person suffers from a medical condition; or
(f) the Secretary is satisfied that there is another reason, beyond the control of the person, that means the person is not able to care for the child.
(2) A person is not incapable of caring for a child if the person voluntarily chooses not to care for the child.
Note: Example: A person may voluntarily choose not to care for a child by deciding to travel overseas without the child or by deciding to look after other relatives and not the child.
Part 1A—Determinations about whether parental leave pay is payable to a person
7A Simplified outline of this Part
This Part provides for matters relating to determinations about whether parental leave pay is payable to a person.
Under the Act, there are restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person. For example, the total number of flexible PPL days for which parental leave pay is payable to more than one person is limited. However, a flexible PPL day does not count towards that total in prescribed circumstances. This Part prescribes those circumstances.
7B Limit on number of flexible PPL days for which parental leave pay is payable to more than one person
(1) For the purposes of subsection 21(2) of the Act, subsections (2) to (5) of this section each prescribe a circumstance in which a flexible PPL day (the relevant day) for a child does not count towards the total number of flexible PPL days referred to in paragraph 21(1)(a) of the Act.
(2) A circumstance is that, as a result of any of following paragraphs applying, it would be unreasonable to count the relevant day towards the total number of flexible PPL days:
(a) either:
(i) the child’s birth mother underwent caesarean delivery in relation to the child; or
(ii) the child’s birth mother developed a complication or medical condition in connection with the child’s birth;
(b) both:
(i) the child was required to remain in hospital after the child’s birth, or was hospitalised immediately after the child’s birth; and
(ii) as at the relevant day, the child has been or is likely to remain in hospital for a period of at least 14 days;
(c) both:
(i) the child developed a complication or contracted an illness during the period of gestation, at birth or immediately following the birth; and
(ii) because of the complication or illness, the child has higher care needs and requires an extended period of medical care or treatment;
(d) on or before the relevant day, the person is affected by a severe medical condition.
(3) A circumstance is that, on or before the relevant day, the child is stillborn or has died.
(4) A circumstance is that the child and another child were born during the same multiple birth.
(5) A circumstance is that the Secretary is satisfied that there is any other reason that makes it unreasonable to count the relevant day towards the total number of flexible PPL days.
Part 2—Eligibility for parental leave pay
Division 1—Simplified outline of this Part
8 Simplified outline of this Part
Under the Act, there are a number of criteria that determine whether a person is eligible for parental leave pay for a child on a day. This Part provides for matters relating to:
(a) when a person is eligible for parental leave pay; and
(b) the work test.
Subdivisions A and B of Division 2 prescribe conditions that certain claimants must satisfy to be eligible for parental leave pay on a flexible PPL day for a child.
Subdivision C of Division 2 prescribes conditions related to ineligibility for parental leave pay on a flexible PPL day for a child.
Division 3 prescribes matters relating to the work test including:
(a) when unpaid leave is taken to be paid leave;
(b) when activities undertaken by a person are taken not to be paid work.
Division 3 also prescribes a method relating to how to calculate the number of hours a person is taken to have worked if the person performs qualifying work on a day that is in a jobkeeper payment period or COVID‑19 Australian Government payment period.
Further, Division 3 also prescribes special circumstances for the purposes of a person satisfying the work test on a day.
Division 2—Matters relating to when a person is eligible for parental leave pay
Subdivision A—Prescribed conditions for claimants
9 Prescribed conditions for persons other than special PPL claimants in exceptional circumstances
(1) For the purposes of paragraph 31AA(4)(e) of the Act, the prescribed condition that the person must satisfy on the flexible PPL day is that the person satisfies subsections (2) and (3) of this section on the flexible PPL day.
(2) The person satisfies this subsection on a day if the person:
(a) is caring for the child on that day; or
(b) satisfies one or more of the following for the child on that day:
(i) section 13 (birth mother relinquishing child);
(ii) section 16 (temporary inability to care);
(iii) section 17 (loss of care for child).
(3) The person satisfies this subsection on a day if the person:
(a) is performing no more than one hour of paid work on that day; or
(b) satisfies one or more of the following for the child on that day:
(i) section 13 (birth mother relinquishing child) because of the reason set out in paragraph 13(2)(b);
(ii) section 14 (child in hospital following birth);
(iii) section 17 (loss of care for child);
(iv) section 18 (recall to duty);
(v) section 19 (summons or other compulsory process);
(vi) section 20 (State, Territory or national emergency).
10 Prescribed conditions for special PPL claimants in exceptional circumstances
(1) For the purposes of paragraph 31AA(5)(d) of the Act, the prescribed condition that the person must satisfy on the flexible PPL day is that the person satisfies subsections (2) and (3) of this section on the flexible PPL day.
(2) The person satisfies this subsection on a day if the person:
(a) is caring for the child on that day; or
(b) satisfies either or both of the following for the child on that day:
(i) section 16 (temporary inability to care);
(ii) section 17 (loss of care for child).
(3) The person satisfies this subsection on a day if the person:
(a) is performing no more than one hour of paid work on that day; or
(b) satisfies one or more of the following for the child on that day:
(i) section 17 (loss of care for child);
(ii) section 18 (recall to duty);
(iii) section 19 (summons or other compulsory process);
(iv) section 20 (State, Territory or national emergency).
Subdivision B—Criteria relating to prescribed conditions
13 Birth mother relinquishing child
(1) For the purposes of Subdivision A, a person satisfies this section for a child on a day (the eligibility day) if:
(a) the person is the birth mother of the child; and
(b) the eligibility day occurs within:
(i) for a child born before 1 July 2024—20 weeks of the day the child is born; or
(ii) for a child born between 1 July 2024 and 30 June 2025—22 weeks of the day the child is born; or
(iii) for a child born between 1 July 2025 and 30 June 2026—24 weeks of the day the child is born; or
(iv) for a child born on or after 1 July 2026—26 weeks of the day the child is born; and
(c) on that eligibility day, the person is not caring for the child for a reason set out in subsection (2).
(2) For the purposes of paragraph (1)(c), the reason is either:
(a) because, on or before the eligibility day, the person has relinquished care of the child:
(i) as part of the process for the adoption of the child; or
(ii) due to the child being born because of a surrogacy arrangement; or
(iii) due to the child being removed from the person’s care by a child protection agency of a State or Territory, or in accordance with a decision of a court of a State or Territory, under a law of that State or Territory dealing with child protection; or
(b) because:
(i) the child is stillborn or has died before that eligibility day; and
(ii) the person would have relinquished care of the child for a reason set out in paragraph (a) had the child not been stillborn or died.
(3) For the purposes of subparagraph (2)(a)(ii), matters to consider when working out whether the child was born because of a surrogacy arrangement include:
(a) whether the child was born as a result of a surrogacy arrangement (however described) that meets the requirements of the law of a State or Territory that applies in relation to the surrogacy arrangement; and
(b) whether a court has made an order under a law of a State or Territory prescribed under section 60HB of the Family Law Act 1975 relating to who is a parent of the child.
14 Child in hospital following birth
For the purposes of Subdivision A, a person satisfies this section for a child on a day if:
(a) the person is:
(i) the child’s birth mother; or
(ii) a person who is a parent of the child and is not the child’s birth mother; or
(iii) a partner of the child’s birth mother; or
(iv) a partner of a person covered by subparagraph (ii); and
(b) the child is required to remain in hospital after the child’s birth, or is hospitalised immediately after the child’s birth, for one or more of the following reasons:
(i) the child was born prematurely;
(ii) the child developed a complication or contracted an illness during the child’s period of gestation or at birth;
(iii) the child developed a complication or contracted an illness following the child’s birth; and
(c) on that day, the child:
(i) remains in hospital for one or more of the reasons referred to in paragraph (b); or
(ii) is being discharged after remaining in hospital for one or more of the reasons referred to in paragraph (b); and
(d) if the person is the birth mother of the child—that day is on or after the 14th day after the day the child is born.
16 Temporary inability to care
For the purposes of Subdivision A, a person satisfies this section for a child on a day if:
(a) the person:
(i) is expected to care for the child within 26 weeks after that day; or
(ii) was caring for the child before that day; and
(b) on that day, the person is unable to care for the child due to circumstances beyond the person’s control (other than a circumstance related to an event mentioned in paragraph 17(c)); and
(c) the person is unable to care for the child:
(i) on that day; and
(ii) for a continuous period of no more than 26 weeks that starts on or before that day; and
(e) the Secretary is satisfied that the person would have been caring for the child for that day except for the person’s temporary inability to care for the child.
17 Loss of care for child
For the purposes of Subdivision A, a person satisfies this section for a child on a day if:
(a) the person was caring for the child before that day; and
(b) on that day, the person, or the person’s partner:
(i) is the child’s parent; or
(ii) is otherwise legally responsible for the child; and
(c) on or before that day, an event occurs, without the person or the person’s partner’s consent that prevents the child being in the person’s care on that day; and
(d) if the child is in the care of another parent on that day—the person or the person’s partner has a court order or a parenting plan that provides that the child is to live with the person or the person’s partner on that day; and
(e) the person or the person’s partner has taken reasonable steps on or before that day for the child to be in the person’s care again after that day.
18 Recall to duty
For the purposes of Subdivision A, a person satisfies this section for a child on a day if, on that day, the person:
(a) is a defence force member or a law enforcement officer; and
(b) is performing paid work because the person has been compulsorily recalled to duty.
19 Summons or other compulsory process
For the purposes of Subdivision A, a person satisfies this section for a child on a day if, on that day, the person is performing paid work because the person has to comply with the requirements of a summons or other compulsory process to:
(a) give evidence or information; or
(b) produce documents or other things.
20 State, Territory or national emergency
(1) For the purposes of Subdivision A, a person satisfies this section for a child on a day if, on that day, the person:
(a) is a health professional, emergency services worker or other essential worker; and
(b) is performing paid work because the person has returned to work in response to a State, Territory or national emergency (including in response to the coronavirus known as COVID‑19).
(2) For the purposes of subsection (1), a person is an essential worker if the person has specific skills, or is involved in the production of goods or the delivery of services, where the skills, goods or services are essential in responding to an emergency.
Subdivision C—When a person is not eligible for parental leave pay
21 Prescribed conditions for claimants when partnered
(1) For the purposes of paragraph 31AB(3)(d) of the Act, the prescribed conditions are that the relevant claimant satisfies any of subsections (2) to (7) of this section.
(2) The relevant claimant satisfies this subsection if the partner of the relevant claimant at the time the relevant claimant made their first effective claim:
(a) is incapable of caring for the child; and
(b) has been, or is likely to be, incapable of caring for the child for a continuous period of at least 26 weeks.
(3) The relevant claimant satisfies this subsection if:
(a) the child is stillborn or has died; or
(b) the child and another child were born during the same multiple birth and the other child is stillborn or has died.
(4) The relevant claimant satisfies this subsection if the relevant claimant is experiencing family and domestic violence, or is dealing with the impacts of family and domestic violence.
(5) The relevant claimant satisfies this subsection if the partner of the relevant claimant at the time the relevant claimant made their first effective claim is deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment, for all of the flexible PPL days for the child.
(6) The relevant claimant satisfies this subsection if:
(a) both:
(i) the child was required to remain in hospital after the child’s birth, or was hospitalised immediately after the child’s birth; and
(ii) the child has been or is likely to remain in hospital for a period of at least 18 weeks; or
(b) both:
(i) the child developed a complication or contracted an illness during the period of gestation, at birth or immediately following the birth; and
(ii) because of the complication or illness, the child has higher care needs, and requires medical care or treatment, for a period of at least 18 weeks.
(6A) The relevant claimant satisfies this subsection if:
(a) the child and another child were born during the same multiple birth and both of the following apply:
(i) the other child was required to remain in hospital after the other child’s birth, or was hospitalised immediately after the other child’s birth;
(ii) the other child has been or is likely to remain in hospital for a period of at least 18 weeks; or
(b) the child and another child were born during the same multiple birth and both of the following apply:
(i) the other child developed a complication or contracted an illness during the period of gestation, at birth or immediately following the birth;
(ii) because of the complication or illness, the other child has higher care needs, and requires medical care or treatment, for a period of at least 18 weeks.
(7) The relevant claimant satisfies this subsection if the relevant claimant satisfies section 13 (birth mother relinquishing child) for the child.
21A Prescribed conditions for claimants—surrogacy arrangements
(1) For the purposes of paragraph 31AB(5)(c) of the Act, the prescribed condition is that the relevant claimant satisfies subsection (2) of this section.
(2) The relevant claimant satisfies this subsection if:
(a) the child is born because of a surrogacy arrangement; and
(b) the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and
(c) the relevant claimant does not satisfy any of subsections 21(2) to (7).
Division 3—Matters relating to the work test
22 Certain unpaid leave taken to be paid leave
For the purposes of subsection 34(2) of the Act, unpaid leave taken by a person on a day is taken to be paid leave for the purposes of paragraph 34(1)(b) of the Act if:
(a) the person receives a payment for workers’ compensation or accident compensation for that day; and
(b) the payment relates to the person’s employment with an employer; and
(c) the payment is from an entity other than the employer.
23 Certain activities not taken to be paid work
(1) For the purposes of subsection 35(5) of the Act, the following activities are taken not to be paid work:
(a) an activity required to be performed by a person as a condition for the person receiving a social security payment (within the meaning of the Social Security Act);
(b) work performed by a person who is a prisoner (other than work performed under a formal prisoner employment program);
(c) an activity engaged in by a person as a volunteer, whether or not the person directly or indirectly takes or agrees to take an honorarium, gratuity or similar payment wholly or partly for engaging in the activity;
(d) the receipt of the following by a person:
(i) interest;
(ii) rents, dividends or non‑share dividends;
(iii) any other income that is not obtained as a result of, or derived from, the personal exertion of the person.
(2) However, subparagraph (1)(d)(i) does not apply to interest received by a person if:
(a) the person’s principal business consists of lending money; or
(b) the interest is received in relation to a debt due to the person for goods supplied or services rendered by the person in the course of the person’s business.
24 Calculating hours of qualifying work on a day in a jobkeeper payment period
(1) For the purposes of subsection 35B(1) of the Act, this section prescribes the method for determining the number of hours of work a person is taken to have performed on a day in a jobkeeper payment period for the person.
(2) If a person performs qualifying work on a day only because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day:
(a) if the day is a week day—7.6 hours of work; or
(b) if the day is a Saturday or Sunday—no hours of work.
(3) If a person performs qualifying work on a day because both:
(a) the person performs at least 1 hour of paid work on the day; and
(b) the day is in a jobkeeper payment period for the person;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (2) applied; and
(d) the number of hours of paid work performed by the person on that day.
(4) If a person performs qualifying work on a day because both:
(a) the person takes a period of paid leave of at least 1 hour on the day; and
(b) the day is in a jobkeeper payment period for the person;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (2) applied; and
(d) the number of hours of paid leave taken by the person on that day.
24A Calculating hours of qualifying work on a day in a COVID‑19 Australian Government payment period
(1) For the purposes of subsection 35C(1) of the Act, this section prescribes the method for determining the number of hours of work a person is taken to have performed on a day in a COVID‑19 Australian Government payment period for the person.
(2) If a person performs qualifying work on a day only because the day is in a COVID‑19 Australian Government payment period for the person, the person is taken to have performed on that day:
(a) if the day is a week day—7.6 hours of work; or
(b) if the day is a Saturday or Sunday—no hours of work.
(3) If a person performs qualifying work on a day because both:
(a) the person performs at least 1 hour of paid work on the day; and
(b) the day is in a COVID‑19 Australian Government payment period for the person;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (2) applied; and
(d) the number of hours of paid work performed by the person on that day.
(4) If a person performs qualifying work on a day because both:
(a) the person takes a period of paid leave of at least 1 hour on the day; and
(b) the day is in a COVID‑19 Australian Government payment period for the person;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (2) applied; and
(d) the number of hours of paid leave taken by the person on that day.
24B Special circumstances—satisfying the work test on a day
(1) For the purposes of paragraph 36AA(a) of the Act, this section prescribes special circumstances for the purposes of a person satisfying the work test on a day.
(2) The special circumstances are:
(a) the person is experiencing family and domestic violence, or is dealing with the impact of family and domestic violence, that prevents the person from performing paid work; or
(b) the person is affected by a severe medical condition that prevents the person from performing paid work; or
(c) the person is caring for a family member who is affected by a severe medical condition and providing such care prevents the person from performing paid work; or
(d) the person is severely affected by a natural disaster that:
(i) has been declared by the Commonwealth, a State or Territory or a Commonwealth, State or Territory authority responsible for managing responses to natural disasters; and
(ii) prevents the person from performing paid work.
(3) For the purposes of paragraph (2)(c), family member, of the person providing care, means:
(a) the person’s partner; or
(b) the person’s natural child, adoptive child or stepchild; or
(c) the person’s natural parent, adoptive parent or step‑parent; or
(d) the person’s sibling or step‑sibling; or
(e) the parent, adoptive parent or step‑parent of the person’s partner; or
(f) if the person has legal custody or guardianship over another person—that other person; or
(g) if the person is related to another person according to Aboriginal or Torres Strait Islander kinship rules—that other person.
Part 3—Claims for parental leave pay
Division 1—Simplified outline of this Part
25 Simplified outline of this Part
This Part provides for matters relating to claims for parental leave pay.
Under the Act, only certain people can make a PPL claim or special PPL claim for a child. However, in addition to the persons specified in the Act, the Act provides that a person who satisfies circumstances that are prescribed as exceptional circumstances can also make a claim. Division 2 prescribes those exceptional circumstances.
In order for a claim for parental leave pay to be effective, it must be made by the right person and satisfy certain requirements. Division 3 prescribes circumstances in relation to the requirement for claims for one or more flexible PPL days to specify each of those days.
Division 2—Claims for parental leave pay
26 Exceptional circumstances for PPL claims—general
(1) This section applies in relation to a child (other than a child born because of a surrogacy arrangement).
(2) For the purposes of paragraph 54(1)(g) of the Act, the exceptional circumstances in which a PPL claim can be made are:
(a) the child:
(i) is in the care of the person; and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(b) the person became, or is likely to become, the child’s primary carer:
(i) before the child’s first birthday; or
(ii) for an adopted child—before the first anniversary of the placement of the child; and
(c) one of the circumstances in subsection (3) applies; and
(d) if the person is not a parent or a partner of a parent of the child—the person satisfies the additional circumstance in subsection (4).
(3) For the purposes of paragraph (2)(c), the circumstances are that either:
(a) the child’s birth mother, or the child’s adoptive parent or adoptive parents, as the case requires:
(i) are incapable of caring for the child; and
(ii) have been, or are likely to be, incapable of caring for the child for a continuous period of at least 26 weeks; or
(b) the Secretary is satisfied on reasonable grounds that:
(i) the person became the primary carer of the child in special circumstances; and
(ii) it would be unreasonable for the child’s birth mother, or the child’s adoptive parent or adoptive parents, as the case requires, to care for the child; and
(iii) taking into account the arrangements for the child’s care with the person in comparison with those in the child’s previous family situation, it is in the interests of the child for the person to care for the child.
(4) For the purposes of paragraph (2)(d), the additional circumstance is:
(a) the partner (if any) of the child’s birth mother, or of the child’s adoptive parent or each of the adoptive parents, as the case requires, is incapable of caring for the child; and
(b) on the day the child came into the care of the person, the child was not entrusted to the care of the person or the person’s partner (if any) under a decision made by a child protection agency of a State or Territory, or a court of a State or Territory, under a law of that State or Territory dealing with child protection; and
(c) the Secretary is satisfied on reasonable grounds that:
(i) the person became the primary carer of the child in special circumstances; and
(ii) it would be unreasonable for the partner (if any) of the birth mother, or of the adoptive parent or each of the adoptive parents, of the child to care for the child; and
(iii) taking into account the arrangements for the child’s care with the person in comparison with those in the child’s previous family situation, it is in the interests of the child for the person to care for the child.
Note: For when it is unreasonable for a person to care for a child, see section 6.
27 Exceptional circumstances for PPL claims—surrogacy arrangements
(1) This section applies in relation to a child if the child is born because of a surrogacy arrangement.
(2) For the purposes of paragraph 54(1)(g) of the Act, the exceptional circumstances in which a PPL claim can be made is:
(a) the child:
(i) is in the care of the person; and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(b) the person became, or is likely to become, the child’s primary carer before the child’s first birthday; and
(c) the Secretary is satisfied on reasonable grounds that it is in the interests of the child for the person to care for the child, taking into account the following matters:
(i) whether the person intends to be the long‑term primary carer of the child;
(ii) whether the child’s birth mother has relinquished care of the child;
(iii) any other matter the Secretary considers relevant.
(3) For the purposes of subsection (1), matters to consider when working out whether the child was born because of a surrogacy arrangement include:
(a) whether the child was born as a result of a surrogacy arrangement (however described) that meets the requirements of the law of a State or Territory that applies in relation to the surrogacy arrangement; and
(b) whether a court has made an order under a law of a State or Territory prescribed under section 60HB of the Family Law Act 1975 relating to who is a parent of the child.
28 Exceptional circumstances for special PPL claims
(1) For the purposes of paragraph 54(2)(b) of the Act, the circumstances prescribed by subsection (2), (3), (6) or (7) of this section are exceptional circumstances in which a special PPL claim can be made.
Exceptional circumstances—certain partners and other parents
(2) Exceptional circumstances in which a special PPL claim can be made are:
(a) the person (the relevant person) is any of the following:
(i) the partner of the child’s birth mother;
(ii) the partner of an adoptive parent of the child;
(iii) a person who is a parent of the child and is not the child’s birth mother;
(iv) the partner of a person covered by subparagraph (iii); and
(b) the child:
(i) is in the care of the relevant person; and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(c) the relevant person became, or is likely to become, the child’s primary carer:
(i) before the child’s first birthday; or
(ii) for an adopted child—before the first anniversary of the placement of the child; and
(d) on the day the child came into the care of the relevant person, the child was not entrusted to the care of the relevant person or the relevant person’s partner (if any) under a decision made by a child protection agency of a State or Territory, or a court of a State or Territory, under a law of that State or Territory dealing with child protection; and
(e) if the relevant person is covered by subparagraph (2)(a)(i), (iii) or (iv)—the child’s birth mother:
(i) is incapable of caring for the child; and
(ii) has been, or is likely to be, incapable of caring for the child for a continuous period of at least 26 weeks; and
(f) if the relevant person is covered by subparagraph (2)(a)(ii)—the adoptive parent, or each of the adoptive parents, of the child, as the case requires:
(i) is incapable of caring for the child; and
(ii) has been, or is likely to be, incapable of caring for the child for a continuous period of at least 26 weeks.
Exceptional circumstances—other persons
(3) Exceptional circumstances in which a special PPL claim can be made are:
(a) the child:
(i) is in the care of the person (the relevant person); and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(b) the relevant person became, or is likely to become, the child’s primary carer:
(i) before the child’s first birthday; or
(ii) for an adopted child—before the first anniversary of the placement of the child; and
(c) on the day the child came into the care of the relevant person, the child was not entrusted to the care of the relevant person or the relevant person’s partner (if any) under a decision made by a child protection agency of a State or Territory, or a court of a State or Territory, under a law of that State or Territory dealing with child protection; and
(d) the relevant person is covered by subsection (4) or (5).
(4) For the purposes of paragraph (3)(d), the relevant person is covered by this subsection if the following persons are incapable of caring for the child, and have been, or are likely to be, incapable of caring for the child for a continuous period of at least 26 weeks:
(a) the child’s birth mother and the birth mother’s partner (if any);
(b) for an adopted child—the adoptive parent of the child and the adoptive parent’s partner (if any), or each of the adoptive parents of the child and their respective partners (if any);
(c) the PPL claimant (if any), for the child, who:
(i) is covered by paragraph 54(1)(g) of the Act; and
(ii) is the child’s primary carer immediately before the relevant person becomes the child’s primary carer.
(5) For the purposes of paragraph (3)(d), the relevant person is covered by this subsection if the Secretary is satisfied on reasonable grounds that:
(a) the relevant person became the primary carer of the child in special circumstances; and
(b) it would be unreasonable for the following persons to care for the child:
(i) the child’s birth mother and the birth mother’s partner (if any);
(ii) for an adopted child—the adoptive parent of the child and the adoptive parent’s partner (if any), or each of the adoptive parents of the child and their respective partners (if any);
(iii) the PPL claimant (if any), for the child, who is covered by paragraph 54(1)(g) of the Act and who is the child’s primary carer immediately before the relevant person becomes the child’s primary carer; and
(c) taking into account the arrangements for the child’s care with the relevant person in comparison with those in the child’s previous family situation, it is in the interests of the child for the relevant person to care for the child.
Note: For when it is unreasonable for a person to care for a child, see section 6.
Exceptional circumstances—previous PPL claimants
(6) Exceptional circumstances in which a special PPL claim can be made are:
(a) the person (the relevant person) has previously been a PPL claimant for the child; and
(b) the child:
(i) is in the care of the relevant person; and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(c) the relevant person became, or is likely to become, the child’s primary carer:
(i) before the child’s first birthday; or
(ii) for an adopted child—before the first anniversary of the placement of the child; and
(d) on the day the child came into the care of the relevant person, the child was not entrusted to the care of the relevant person or the relevant person’s partner (if any) under a decision made by a child protection agency of a State or Territory, or a court of a State or Territory, under a law of that State or Territory dealing with child protection; and
(e) another person, who is a PPL claimant or special PPL claimant for the child subsequent to the relevant person being a PPL claimant for the child as referred to in paragraph (a):
(i) had care of the child in exceptional circumstances and those circumstances have ceased to apply; or
(ii) is incapable of caring for the child, and has been, or is likely to be, incapable of caring for the child for a continuous period of at least 26 weeks.
Exceptional circumstances—if there is a previous special PPL claimant
(7) Exceptional circumstances in which a special PPL claim can be made are:
(a) the child:
(i) is in the care of the person (the relevant person); and
(ii) has been, or is likely to be, in that care for a continuous period of at least 26 weeks; and
(b) the relevant person became, or is likely to become, the child’s primary carer:
(i) before the child’s first birthday; or
(ii) for an adopted child—before the first anniversary of the placement of the child; and
(c) on the day the child came into the care of the relevant person, the child was not entrusted to the care of the relevant person or the relevant person’s partner (if any) under a decision made by a child protection agency of a State or Territory, or a court of a State or Territory, under a law of that State or Territory dealing with child protection; and
(d) the relevant person is covered by subsection (8).
(8) For the purposes of paragraph (7)(d), the relevant person is covered by this subsection if:
(a) a special PPL claimant, for the child, who is covered by paragraph 54(2)(b) of the Act:
(i) is incapable of caring for the child; and
(ii) has been, or is likely to be, incapable of caring for the child for a continuous period of at least 26 weeks; or
(b) the Secretary is satisfied on reasonable grounds that:
(i) the relevant person became the primary carer of the child in special circumstances; and
(ii) it would be unreasonable for a special PPL claimant, for the child, who is covered by paragraph 54(2)(b) of the Act to care for the child; and
(iii) taking into account the arrangements for the child’s care with the relevant person in comparison with those in the child’s previous family situation, it is in the interests of the child for the relevant person to care for the child.
Note: For when it is unreasonable for a person to care for a child, see section 6.
Division 3—Determining a claim to have different flexible PPL days
30 Determining a claim to have different flexible PPL days
(1) For the purposes of subsection 57A(4) of the Act:
(a) subsection (2) of this section prescribes the circumstance in which one or more days (the eligible days) specified in a person’s claim for parental leave pay as flexible PPL days for a child may be taken to be one or more other days (the actual days); and
(b) subsection (3) of this section prescribes the requirement for determining that the claim is taken to have specified the actual days as flexible PPL days for the child in those circumstances.
Note: The eligible days need not be all of the days specified as flexible PPL days in the person’s claim.
(2) The circumstance is that:
(a) the eligible days are at least 5 consecutive week days; and
(b) the first of the eligible days is the first week day that occurs on or after the child’s expected date of birth; and
(c) the child’s actual date of birth is later found to be different from the child’s expected date of birth.
Note: This subsection can only apply if the claim is made before the child’s birth.
(3) The requirement is that the actual days are to be determined by reference to the actual date of birth rather than the expected date of birth.
Part 4—Payment of parental leave pay
31 Simplified outline of this Part
This Part provides for matters relating to the payment of instalments to a person by the person’s employer or by the Secretary. It prescribes:
(a) the information and form in which an employer must give a person after paying an instalment; and
(b) the records of the kind an employer must make and keep; and
(c) the information the Secretary must give a person after paying an instalment in particular circumstances.
32 Employer giving person record of payment—prescribed information and form
(1) This section is made for the purposes of section 80 of the Act.
Prescribed information
(2) After paying one or more instalments (together the PPL payment) to a person on a day, an employer must give the following information to the person:
(a) the employer’s name and ABN;
(b) the person’s name;
(c) the period or periods to which the PPL payment relates;
(d) the date the PPL payment was paid;
(e) the gross amount of the PPL payment, as determined excluding any deductions by the Secretary under Part 3‑1 of the Act, and a statement identifying that amount as parental leave pay;
(f) if no other payments are made by the employer to the person on that day for the period or periods:
(i) the net amount of the PPL payment; and
(ii) the amount withheld from the PPL payment under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953;
(g) if other payments are made by the employer to the person on that day for the period or periods in addition to the PPL payment:
(i) the total net amount paid to the person by the employer for the period or periods; and
(ii) the total amount withheld from payments to the person for the period or periods under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953;
(h) if the employer has deducted one or more amounts from the PPL payment under section 67 or 69 of the Act—for each deduction:
(i) the amount deducted; and
(ii) if the amount deducted has been or will be paid to an entity, or into an account of that entity—the name of that entity and, if applicable, the details of that account.
Prescribed form
(3) Information under subsection (2) must be given in the form of a payslip or separate written advice, whether in written or electronic form.
33 Employer records to be made and kept
Prescribed kind of record
(1) For the purposes of subsection 81(1) of the Act, the kind of record that an employer must make and keep in relation to each person for whom an employer determination for the employer comes into force is a record relating to:
(a) the PPL funding amounts received by the employer for the person; and
(b) the instalments paid by the employer to the person.
Prescribed form
(2) For the purposes of paragraph 81(2)(a) of the Act, a record of a kind mentioned in subsection (1) of this section must be:
(a) in the English language; and
(b) legible; and
(c) readily accessible by a person exercising powers under Part 4‑2 of the Act.
Prescribed information
(3) For the purposes of paragraph 81(2)(b) of the Act, the following information is prescribed:
(a) the name of the person to whom the record relates;
(b) the information mentioned in subsections (4) and (5) of this section.
(4) For the purposes of paragraph (3)(b), for each PPL funding amount received by an employer for a person, the information is:
(a) the amount received; and
(c) the flexible PPL days for a child of the person for which the PPL funding amount was paid.
(5) For the purposes of paragraph (3)(b), for each PPL payment paid by an employer to a person on a day, the information is:
(a) the date the PPL payment was paid; and
(b) the period or periods to which the PPL payment relates; and
(c) the gross amount of the PPL payment, as determined excluding any deductions by the Secretary under Part 3‑1 of the Act, and a statement identifying that amount as parental leave pay; and
(d) if no other payments are made by the employer to the person on that day for the period or periods:
(i) the net amount of the PPL payment; and
(ii) the amount withheld from the PPL payment under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953; and
(e) if other payments in addition to the PPL payment are made by the employer to the person on that day for the period or periods:
(i) the total net amount paid to the person for the period or periods; and
(ii) the total amount withheld from payments to the person for the period or periods under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953; and
(f) the total of any amounts deducted from the PPL payment under section 67 or 69 of the Act.
34 Secretary giving person record of payment—prescribed information
(1) This section applies if:
(a) the Secretary pays one or more instalments (together the PPL payment) to or in relation to a person on a day for a child; and
(b) the Secretary has not paid a PPL payment to or in relation to the person before that day for that child.
(2) For the purposes of section 89 of the Act, the following information is prescribed:
(a) a statement that the PPL payment is parental leave pay paid by the Secretary;
(b) the name of the person to whom the PPL payment is paid;
(c) the period or periods to which the PPL payment relates;
(d) the date on which the PPL payment is paid;
(e) the gross amount of the PPL payment;
(f) the amount withheld from the PPL payment under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953;
(g) the net amount of the PPL payment, as determined excluding:
(i) any amount withheld as mentioned in paragraph (f); and
(ii) any amounts deducted by the Secretary under section 67, 69, 69A or 69B of the Act;
(h) if the Secretary has deducted one or more amounts from the PPL payment under section 67 or 69 of the Act—for each deduction:
(i) the amount of the deduction; and
(ii) if the amount deducted has been or will be paid to an entity, into an account of that entity—the name of that entity and, if applicable, the details of that account;
(i) if the Secretary has deducted one or more amounts from the PPL payment under section 69A or 69B of the Act—the amount of each deduction.
Part 5—Paid Parental Leave Superannuation Contributions
Division 1—Simplified outline of this Part
35 Simplified outline of this Part
This Part provides for matters relating to the payment of PPL superannuation contributions.
Division 2 prescribes the method for working out the multiplier amount used to calculate the nominal interest rate amount that forms part of a person’s PPL superannuation contribution.
Division 3 prescribes the timeframe within which the Commissioner must determine the amount of a PPL superannuation contribution payable. It also prescribes how the Commissioner must determine where a PPL superannuation contribution is to be directed, and the timeframes for making that determination and the associated payment.
Division 3 also prescribes the information that the Commissioner must provide to the trustee or provider if a PPL superannuation contribution is paid to a complying superannuation fund or RSA.
Division 4 deals with underpayments and overpayments of PPL superannuation contributions, including how the Commissioner must determine where an underpaid amount is to be directed, and the timeframes for making that determination and the associated payment. Division 4 also prescribes the content of written notices that the Commissioner must provide when taking certain actions to recover overpaid amounts of PPL superannuation contributions.
Division 2—Method for working out multiplier amount
36 Method
For the purposes of subsection 115C(5) of the Act, the amount for an income year for the person is worked out as follows:
Calculation of multiplier amount
Step 1. Calculate the number of days (elapsed days) in the period:
(a) beginning on the first day in the income year that:
(i) a PPL funding amount for the person is paid to the person’s employer; or
(ii) an instalment is payable and paid to the person as referred to in paragraph 115B(1)(b) of the Act; and
(b) ending on the day that the Commissioner makes a determination for the person for the income year under section 115D of the Act.
Note: The period of time may end in the income year or in a subsequent income year: see subsection 115H(3) of the Act.
Step 2. Divide the number of elapsed days by 365.
Step 3. Multiply the amount worked out at step 2 by 10% (rounded to 4 decimal places and rounding up if the fifth decimal place is 5 or more).
Note: Example: Alex is eligible for a PPL superannuation contribution for the 2026‑2027 income year. Alex’s first PPL payment was made on 1 December 2026. On 1 October 2027 the Commissioner makes a section 115D determination of the PPL superannuation contribution payable to Alex, which includes Alex’s nominal interest rate amount for the 2026‑2027 income year. To work out the multiplier amount needed to calculate Alex’s nominal interest rate amount, the number of elapsed days (305) is divided by 365. Multiplying the result by 10% produces a multiplier amount, rounded to 4 decimal places, of 0.0836.
Division 3—Administration and payment
37 Timeframes for determining the amount of a PPL superannuation contribution payable
For the purposes of subsection 115D(2) of the Act, the Commissioner must make a determination for a person for an income year as soon as reasonably possible after:
(a) the Commissioner has sufficient information to determine the amount of a PPL superannuation contribution that is payable for the person for the income year; and
(b) a determination under section 115F of the Act about where the PPL superannuation contribution is to be directed could be made in accordance with the requirements of section 39 of this instrument.
38 Determining where PPL superannuation contribution is to be directed
(1) For the purposes of subsection 115F(3) of the Act and subject to subsection (3) of this section, the Commissioner must determine that a PPL superannuation contribution for a person for an income year is paid in accordance with the following table.
Item
Column 1Person’s circumstances
Column 2Where PPL superannuation contribution is to be paid
1
The Commissioner is satisfied that the person is deceased
The person’s legal personal representative
2
The person has nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution
The eligible account
3
The person has one or more eligible accounts and has not nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution
(a) if one, and only one, of the eligible accounts has received a PPL superannuation contribution in the current or preceding income year—that eligible account; or(b) if paragraph (a) does not apply—the eligible account:(i) with the greatest amount of eligible personal superannuation contributions; or(ii) with the greatest amount of concessional contributions;in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(c) if paragraphs (a) and (b) do not apply—the person’s eligible account with the most recently opened account date; or(d) if paragraphs (a), (b) and (c) do not apply—the person’s eligible account with the highest account balance in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(e) if paragraphs (a), (b), (c) and (d) do not apply—the eligible account determined by the Commissioner
4
The person does not have an eligible account
An account of the person in the Superannuation Holding Accounts Special Account
(2) If the person nominates an eligible account for the purpose of item 2 of the table in subsection (1), the nomination has effect until:
(a) the person nominates another eligible account; or
(b) the nominated account stops accepting PPL superannuation contributions for the person; or
(c) the nominated account ceases to be an eligible account.
(3) A paragraph in column 2 of item 3 of the table in subsection (1) does not apply to a payment if the Commissioner is reasonably satisfied that the eligible account mentioned in that paragraph will not or cannot accept the payment.
(4) For the purposes of paragraphs (b), (c) and (d) in column 2 of item 3 of the table in subsection (1), disregard an eligible account (the first account) if:
(a) the Commissioner has never received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person and the first account; or
(b) the Commissioner has received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person that:
(i) relates to any other eligible account of the person; and
(ii) relates to a period that ends later than the most recent such statement received by the Commission in respect of the person and the first account.
(5) If 2 or more items of the table in subsection (1) apply to a PPL superannuation contribution, only the item that is earliest in the table is to be used.
39 Timeframes for determining where a PPL superannuation contribution is to be paid
(1) For the purposes of subsection 115F(5) of the Act, the Commissioner must make any determinations required under section 115F of the Act in relation to a PPL superannuation contribution payable for a person for an income year as soon as reasonably possible after the Commissioner has sufficient information to determine where the contribution is to be paid.
(2) Despite subsection (1), the Commissioner must not make a determination under paragraph 115F(1)(d) of the Act (about payments to the Superannuation Holding Accounts Special Account) for the person for the income year before the end of the 2 year period beginning on the first day that one of the following occurs:
(a) a PPL funding amount for the person was paid to the person’s employer for the first time in the income year;
(b) an instalment referred to in paragraph 115B(1)(b) of the Act was payable and paid to the person for the first time in the income year.
40 Payment dates for PPL superannuation contributions
For the purposes of subsection 115H(2) of the Act, the payment date for a PPL superannuation contribution is the day 60 days after the Commissioner makes a determination under section 115F of the Act in relation to where the contribution is to be paid.
41 Information to be given by Commissioner where PPL superannuation contribution is paid to trustee or provider
For the purposes of subsection 115J(3) of the Act, the Commissioner must give the following information to the trustee or provider:
(a) the following information in relation to the trustee or provider:
(i) name;
(ii) tax file number;
(iii) ABN (if applicable);
(iv) superannuation provider product identification number (if applicable);
(v) address;
(b) the following information in relation to the person:
(i) name;
(ii) date of birth;
(iii) account number;
(iv) tax file number (if quoted to the trustee or provider);
(c) the amount of the PPL superannuation contribution.
Division 4—Underpayments and Overpayments
42 Determining where an underpaid amount of PPL superannuation contribution is to be directed
(1) For the purposes of subsection 115K(6) of the Act and subject to subsection (3) of this section, the Commissioner must determine that an underpaid amount of PPL superannuation contribution for a person for an income year is paid in accordance with the following table.
Item
Column 1Person’s circumstances
Column 2Where the underpaid amount is to be paid
1
The Commissioner is satisfied that the person is deceased
The person’s legal personal representative
2
The person has nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution
The eligible account
3
The person has one or more eligible accounts and has not nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution
(a) if one, and only one, of the eligible accounts has received a PPL superannuation contribution in the current or preceding income year—that eligible account; or(b) if paragraph (a) does not apply—the eligible account:(i) with the greatest amount of eligible personal superannuation contributions; or(ii) with the greatest amount of concessional contributions;in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(c) if paragraphs (a) and (b) do not apply—the person’s eligible account with the most recently opened account date; or(d) if paragraphs (a), (b) and (c) do not apply—the person’s eligible account with the highest account balance in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(e) if paragraphs (a), (b), (c) and (d) do not apply—the eligible account determined by the Commissioner
4
The person does not have an eligible account
An account of the person in the Superannuation Holding Accounts Special Account
(2) If the person nominates an eligible account for the purpose of item 2 of the table in subsection (1), the nomination has effect until:
(a) the person nominates another eligible account; or
(b) the nominated account stops accepting PPL superannuation contributions for the person; or
(c) the nominated account ceases to be an eligible account.
(3) A paragraph in column 2 of item 3 of the table in subsection (1) does not apply to a payment if the Commissioner is reasonably satisfied that the eligible account mentioned in that paragraph will not or cannot accept the payment.
(4) For the purposes of paragraphs (b), (c) and (d) in column 2 of item 3 of the table in subsection (1), disregard an eligible account (the first account) if:
(a) the Commissioner has never received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person and the first account; or
(b) the Commissioner has received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person that:
(i) relates to any other eligible account of the person; and
(ii) relates to a period that ends later than the most recent such statement received by the Commission in respect of the person and the first account.
(5) If 2 or more items of the table in subsection (1) apply to a PPL superannuation contribution, only the item that is earliest in the table is to be used.
43 Timeframes for underpayment determinations
For the purposes of subsection 115K(8) of the Act, the Commissioner must make any determinations required under section 115K of the Act in relation to an underpaid PPL superannuation contribution amount for a person for an income year as soon as reasonably possible after the Commissioner has sufficient information to determine:
(a) that the underpaid amount is to be paid for the person for the income year; and
(b) where the underpaid amount is to be paid.
44 Payment dates for underpaid amounts
For the purposes of subsection 115M(2) of the Act, the payment date for an underpaid amount is the day 60 days after the Commissioner makes a determination under section 115K of the Act in relation to where the underpaid amount is to be paid.
45 Information for recovery of overpayment
Notice of proposed recovery—legal personal representative
(1) For the purposes of item 3 of the table in subsection 115P(3) of the Act, the notice given to the person’s legal personal representative must include the following information:
(a) the person’s name;
(b) the person’s tax file number;
(c) the amount of the PPL superannuation contribution;
(d) the amount to be recovered;
(e) the date by which the amount to be recovered must be paid;
(f) the right to apply for a review under section 115ZF of the Act;
(g) the reason that the PPL superannuation contribution was overpaid.
Notice of proposed recovery—superannuation provider
(2) For the purposes of item 4 of the table in subsection 115P(3) of the Act, the notice given to the superannuation provider must include the following information:
(a) the person’s name;
(b) the person’s account number;
(c) the person’s date of birth;
(d) the person’s tax file number (if quoted to the superannuation provider);
(e) the amount to be recovered;
(f) the date by which the amount to be recovered must be paid.
Notice of deduction or debit
(3) For the purposes of subsection 115P(7) of the Act, the notice given to the person must include the following information:
(a) the person’s name;
(b) the person’s tax file number;
(c) the amount of the PPL superannuation contribution that included the overpayment;
(d) the income year for which that PPL superannuation contribution was paid;
(e) the amount of the overpayment;
(f) the amount of the deduction or debit;
(g) in the case of a deduction from a PPL superannuation contribution—the income year for which that PPL superannuation contribution is or was payable;
(h) the right to apply for a review under section 115ZF of the Act.
Part 9—Disclosing information
Division 1—Simplified outline of this Part
52 Simplified outline of this Part
This Part provides for matters relating to the disclosure of information.
It prescribes guidelines for the exercise of the Secretary’s power under paragraph 128(1)(a) of the Act to give a certificate (a public interest certificate) that a disclosure of information, to such persons and for such purposes as the Secretary determines, is necessary in the public interest in relation to a particular case or class of cases.
The guidelines include matters that the Secretary must have regard to in exercising that power to give a public interest certificate and when such a certificate may be given.
Division 2—Guidelines for disclosing information
Subdivision A—General
53 Guidelines for disclosing information
For the purposes of subsection 128(4) of the Act, this Division sets out guidelines for the exercise of the Secretary’s power to give certificates for the purposes of paragraph 128(1)(a) of the Act.
54 Matters to which Secretary must have regard
In certifying for the purposes of paragraph 128(1)(a) of the Act that a disclosure of information is necessary in the public interest, the Secretary must have regard to whether, on the information available to the Secretary:
(a) a person to whom the disclosure of information relates is, or may be, in a situation in which the person is subject to physical, psychological or emotional abuse; and
(b) the person may not be able to report information in relation to that situation or the person’s circumstances because of the person’s age, disability, social, cultural, family or other circumstances.
55 When public interest certificate may be given
(1) The Secretary may certify for the purposes of paragraph 128(1)(a) of the Act that a disclosure of information is necessary in the public interest if the Secretary is satisfied that:
(a) the information cannot reasonably be obtained from a source other than the Department; and
(b) the disclosure is covered by a section in Subdivision B; and
(c) if the information is not de‑identified information—the purpose of the relevant section in Subdivision B could not be achieved by disclosing de‑identified information; and
(d) the person to whom the information will be disclosed either:
(i) has a genuine and legitimate interest in the information; or
(ii) is a Minister covered by subsection (2) of this section.
(2) This subsection covers the following Ministers:
(a) the Prime Minister;
(b) a Minister administering any part of:
(i) the Act; or
(ii) the Fair Work Act 2009; or
(iii) the family assistance law; or
(iv) the Human Services (Centrelink) Act 1997; or
(v) the Human Services (Medicare) Act 1973; or
(vi) the social security law.
(3) For the purposes of paragraph (1)(c), information is de‑identified if the information is no longer about an identifiable individual or an individual who is reasonably identifiable.
Subdivision B—Covered disclosures for public interest certificates
56 Threat to life, health or safety
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of preventing, or lessening, a serious threat to the life, health or safety of a person.
56A Work health and safety
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is reasonably necessary to assist a:
(a) Commonwealth agency (including the Human Services Department); or
(b) State agency; or
(c) Territory agency,
to manage a potential or actual work health and safety risk to that agency at premises where the Human Services Department is present.
57 Enforcement of laws
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for one or more of the following purposes:
(a) enforcing a criminal law of the Commonwealth or of a State or Territory that relates to an indictable offence punishable by imprisonment for a period of 2 years or more;
(b) enforcing a law imposing a pecuniary penalty equivalent to 40 penalty units or more;
(c) preventing an act that may have a significant adverse effect on the public revenue;
(d) extraditing one or more persons to or from Australia, including the making of, or the consideration of whether to make or accept, a request for extradition;
(e) the provision, or the proposed provision, of international assistance in criminal matters by the Attorney‑General, or an officer of the Attorney‑General’s Department, to a foreign country;
(f) obtaining, or the proposed obtaining, of international assistance in criminal matters by the Attorney‑General, or an officer of the Attorney‑General’s Department, from a foreign country.
58 Protecting the Commonwealth
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of investigating, prosecuting or preventing an offence or threatened offence:
(a) against an officer or employee of the Commonwealth; or
(b) against property of the Commonwealth; or
(c) on premises of:
(i) the Department; or
(ii) the Human Services Department.
59 Proceeds of crime order
(1) For the purposes of paragraph 55(1)(b), this section covers a disclosure to a law enforcement officer that is necessary for the purposes of:
(a) making, or the proposed or possible making of, an order covered by subsection (2) of this section; or
(b) supporting or enforcing such an order.
(2) This subsection covers the following orders:
(a) an order under Division 3 of Part XIII (recovery of pecuniary penalties for dealings in narcotic goods) of the Customs Act 1901;
(b) an order under Part VI (proceeds of crime) of the Mutual Assistance in Criminal Matters Act 1987;
(c) an order under Part II (confiscation) or III (control of property liable to confiscation) of the Proceeds of Crime Act 1987;
(d) an order under Chapter 2 (the confiscation scheme) or Division 1 of Part 3‑1 of Chapter 3 (examination orders) of the Proceeds of Crime Act 2002;
(e) an order under a law of a State or Territory corresponding to a law mentioned in paragraph (c) or (d);
(f) an unexplained wealth order (within the meaning of the Proceeds of Crime Act 2002);
(g) a court order (including a declaration or direction) under a law of a State or Territory relating to unexplained wealth.
60 Mistake of fact
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of correcting a mistake of fact in relation to the administration of a program of the Department if:
(a) the integrity of the program will be at risk if the mistake of fact is not corrected; or
(b) the mistake of fact relates to a matter that was, or will be, published (whether by, or with or without the consent of, the person to whom the information disclosed relates).
61 Ministerial briefing
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of briefing a Minister covered by subsection 55(2):
(a) so that the Minister can:
(i) consider a complaint or issue raised by or on behalf of a person with the Minister (in writing or orally) about paid parental leave; and
(ii) respond to that person in relation to the complaint or issue; or
(b) for a meeting or forum that the Minister is to attend; or
(c) in relation to an issue about paid parental leave raised or proposed to be raised publicly by or on behalf of the person to whom the information disclosed relates so that the Minister can respond by correcting a mistake of fact, a misleading perception or impression, or a misleading statement; or
(d) about an error or delay on the part of the Human Services Department or the Fair Work Ombudsman that relates to paid parental leave; or
(e) about an instance of an anomalous or unusual operation of the Act or the Fair Work Act 2009.
62 Missing person
For the purposes of paragraph 55(1)(b), this section covers a disclosure to a court, coronial inquiry, Royal Commission, Department or other authority of the Commonwealth or a State or Territory if:
(a) the information disclosed is about a missing person; and
(b) the disclosure is necessary for the purposes of:
(i) helping the court, coronial inquiry, Royal Commission, Department or authority in relation to the missing person; or
(ii) locating a person (including the missing person); and
(c) there is no reasonable ground to believe that the missing person would not want the information disclosed.
63 Establishing death of person or place where death is registered
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of establishing:
(a) the death of a person; or
(b) the place where the death of a person is registered.
64 Deceased person
For the purposes of paragraph 55(1)(b), this section covers a disclosure if:
(a) the information disclosed is about a deceased person; and
(b) the disclosure is necessary for the purposes of helping:
(i) a court, coronial inquiry, Royal Commission, Department or other authority of the Commonwealth or a State or Territory, in relation to the death of the person; or
(ii) a person to locate a relative or beneficiary of the deceased person; or
(iii) an individual or authority responsible for the administration of the estate of the deceased person in relation to the administration of that estate; and
(c) there is no reasonable ground to believe that the deceased person would not have wanted the information disclosed.
65 Research, statistical analysis and policy development
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of:
(a) research into (including evaluation or monitoring of, or reporting on) matters of relevance to a Department that is administering any part of:
(i) the Act; or
(ii) the family assistance law; or
(iii) the social security law; or
(b) statistical analysis of those matters; or
(c) policy development.
66 Establishment and operation of the Family Responsibilities Commission
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of assisting in the performance of the functions, or the exercise of the powers, of the Family Responsibilities Commission.
Note: For the definition of Family Responsibilities Commission, see section 6.
67 Reparations
For the purposes of paragraph 55(1)(b), this section covers a disclosure to a Department or authority of the Commonwealth, a State or Territory if the disclosure is necessary for the purposes of contacting a person about the person’s possible entitlement to compensation or other form of recompense in a reparation process.
68 Child protection agencies
For the purposes of paragraph 55(1)(b), this section covers a disclosure to a child protection agency of a State or Territory if the disclosure is necessary for the purpose of contacting a parent or relative of a child in relation to the child.
69 Public Housing Administration
(1) For the purposes of paragraph 55(1)(b), this section covers a disclosure to a Department or authority of a State or Territory, or an agent or contracted service provider of a Department or authority of a State or Territory, if:
(a) the information disclosed relates to a resident, an applicant to become a tenant, or a tenant of public housing or other State or Territory managed housing; and
(b) subsection (2) of this section applies.
(2) This subsection applies if the disclosure is necessary for one or more of the following purposes:
(a) facilitating rent calculation or rent deduction in relation to public housing, or State or Territory managed housing;
(b) facilitating the administration of an income confirmation service in relation to public housing or State or Territory managed housing to avoid mistakes including underpayments and overpayments of rent, pensions, benefits and allowances;
(c) investigating or taking enforcement action in relation to public housing or State or Territory managed housing, including to assist with an investigation into:
(i) the misreporting of income by tenants of public housing or State or Territory managed housing; or
(ii) the unauthorised occupation of public housing or State or Territory managed housing by any person.
70 Matters of relevance to a Department
(1) For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purposes of facilitating the progress or resolution of a matter that is relevant to, and within the portfolio responsibilities of, a Department administering any part of the Act or these rules or the social security law.
(2) Without limiting subsection (1), a disclosure covered by that subsection includes a disclosure that is necessary for the purposes of facilitating the progress or resolution of a matter that relates to a program administered, or an activity undertaken, by the Department if:
(a) the program or activity provides assistance or services to a class of persons; and
(b) that class of persons includes one or more persons receiving:
(i) parental leave pay; or
(iii) payments or entitlements under the social security law.
71 APS Code of Conduct investigations
For the purposes of paragraph 55(1)(b), this section covers a disclosure that is necessary for the purpose of:
(a) investigating a suspected breach of the APS Code of Conduct; and
(b) making a decision on whether the APS Code of Conduct has been breached.
Note: For the definition of APS Code of Conduct, see section 6
Part 10—Debt recovery
72 Simplified outline of this Part
Under the Act, the Commonwealth must waive the right to recover certain amounts owing to the Commonwealth and the Secretary may agree that a debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount that is less than the amount of the debt outstanding. The Secretary may only make such an agreement if the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount.
This Part prescribes the rate of interest that forms part of the basis for calculating that present value.
73 Settlement interest
For the purposes of the definition of settlement interest in subsection 198(6) of the Act, the annual rate of interest prescribed is 5%.
Part 11—Extension of Act to persons who are not employees and employers
Division 1—Simplified outline of this Part
74 Simplified outline of this Part
Under section 299 of the Act, the Secretary may make employer determinations, extending the operation of the Act to persons who are in a relationship that is similar to the relationship between an employer and an employee.
This Part prescribes:
(a) who the Secretary may make determinations in relationship to; and
(b) how the Act is modified in relation to those persons.
Division 2—Extension of Act to law enforcement officers of certain States and Territories
75 Extension of Act to persons who are not employees and employers—law enforcement officers of certain States and Territories
For the purposes of subsection 299(1) of the Act, the Secretary may make an employer determination for the following persons who are in a relationship that is similar to the relationship between an employer and an employee:
(a) the Commissioner of Police of a State or Territory (other than Queensland or the Australian Capital Territory);
(b) a person who is a law enforcement officer of that State or Territory (other than the Commissioner of Police).
76 Modification of Act—law enforcement officers of certain States and Territories
For the purposes of subsection 299(2) of the Act, in relation to a person who is a law enforcement officer of a State or Territory (other than Queensland or the Australian Capital Territory) that is not a Commissioner of Police of that State or Territory, the Act is modified as follows:
(a) the Commissioner of Police of that State or Territory is taken to be the law enforcement officer’s employer;
(b) the law enforcement officer is taken to be an employee of the Commissioner of Police of that State or Territory (other than for the purposes of paragraph 49(1)(a) of the Act);
(c) a reference to the employment or engagement of the law enforcement officer is taken to be a reference to that officer’s role, functions or duties, however described, as a law enforcement officer of that State or Territory;
(d) paragraph 101(1)(e) of the Act is taken to be omitted.
Division 3—Extension of Act to Queensland law enforcement officers
77 Extension of Act to persons who are not employees and employers—Queensland law enforcement officers
For the purposes of subsection 299(1) of the Act, the Secretary may make an employer determination for the following persons who are in a relationship that is similar to the relationship between an employer and an employee:
(a) the Crown in right of Queensland;
(b) a person who is a law enforcement officer of Queensland.
78 Modification of Act—Queensland law enforcement officers
For the purposes of subsection 299(2) of the Act, in relation to a person who is a law enforcement officer of Queensland, the Act is modified as follows:
(a) the Crown in right of Queensland is taken to be the law enforcement officer’s employer;
(b) the law enforcement officer is taken to be an employee of the Crown in right of Queensland (other than for the purposes of paragraph 49(1)(a) of the Act);
(c) a reference to the employment or engagement of the law enforcement officer is taken to be a reference to that officer’s role, functions or duties, however described, as a law enforcement officer of Queensland;
(d) paragraph 101(1)(e) of the Act is taken to be omitted.
Division 4—Extension of Act to Australian Federal Police
79 Extension of Act to persons who are not employees and employers—Australian Federal Police
For the purposes of subsection 299(1) of the Act, the Secretary may make an employer determination for the following persons who are in a relationship that is similar to the relationship between an employer and an employee:
(a) the AFP Commissioner;
(b) a person who is an AFP officer (other than the AFP Commissioner).
80 Modification of Act—Australian Federal Police
For the purposes of subsection 299(2) of the Act, in relation to a person who is an AFP officer (other than the AFP Commissioner), the Act is modified as follows:
(a) the AFP Commissioner is taken to be the AFP officer’s employer;
(b) the AFP officer is taken to be an employee of the AFP Commissioner (other than for the purposes of paragraph 49(1)(a) of the Act);
(c) a reference to the employment or engagement of the AFP officer is taken to be a reference to that officer’s role, functions or duties, however described, as an AFP officer;
(d) paragraph 101(1)(e) of the Act is taken to be omitted.
Division 5—Extension of Act to defence force members
81 Extension of Act to persons who are not employees and employers—defence force members
For the purposes of subsection 299(1) of the Act, the Secretary may make an employer determination for the following persons who are in a relationship that is similar to the relationship between an employer and an employee:
(a) the Chief of the Defence Force;
(b) a person who is a defence force member (other than the Chief of the Defence Force).
82 Modification of Act—defence force members
For the purposes of subsection 299(2) of the Act, in relation to a person who is a defence force member (other than the Chief of the Defence Force), the Act is modified as follows:
(a) the Chief of the Defence Force is taken to be the defence force member’s employer;
(b) the defence force member is taken to be an employee of the Chief of the Defence Force (other than for the purposes of paragraph 49(1)(a) of the Act);
(c) a reference to the employment or engagement of the defence force member is taken to be a reference to the service of a member of the defence force;
(d) a reference to the Fair Work Ombudsman or Fair Work Inspector is taken to be a reference to the Defence Force Ombudsman;
(e) paragraph 101(1)(e) of the Act is taken to be omitted.
Part 12—Application, saving and transitional provisions
Division 1—Simplified outline of this Part
83 Simplified outline of this Part
This Part provides for application, saving and transitional provisions that apply in relation to this instrument.
Division 2—Paid Parental Leave Rules 2010
84 Application—claims made on or after 1 April 2021
This instrument applies in relation to:
(a) a claim for parental leave pay for a child made by a person on or after 1 April 2021; and
(b) a claim for dad and partner pay for a child made by a person on or after 1 April 2021.
85 Saving—claims made before 1 April 2021
Despite the repeal of the Paid Parental Leave Rules 2010 by Schedule 1 to this instrument those rules continue to apply in relation to:
(a) a claim for parental leave pay for a child made by a person before 1 April 2021; and
(b) a claim for dad and partner pay for a child made by a person before 1 April 2021.
86 Application—disclosure of information
Part 9 of this instrument applies in relation to disclosures of information made on or after 1 April 2021, whether the information was obtained before, on or after that day.
87 Transitional—extension of Act to persons who are not employees and employers
(1) This section applies in relation to an employer determination that:
(a) is made under the Act, as applied by Part 6‑3 of the Paid Parental Leave Rules 2010; and
(b) is in force immediately before 1 April 2021.
(2) The employer determination has effect on and after 1 April 2021 as if it were an employer determination under the Act as applied by Part 11 of this instrument.
Division 3—Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Rules 2023
88 Application of amendments
The amendments of this instrument made by the Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Rules 2023 apply in relation to a claim for parental leave pay made on or after 26 March 2023 for a child who is born on or after 1 July 2023.
Division 4—Paid Parental Leave Amendment (More Support for Working Families) Rules 2024
89 Application of amendments
The amendments made by Part 2 of Schedule 1 to the Paid Parental Leave Amendment (More Support for Working Families) Rules 2024 apply in relation to a claim for parental leave pay for a child that specifies a flexible PPL day for the child that is on or after 23 March 2024, regardless of when the event or circumstance described in paragraph 21(3)(a) or (b) or (6A)(a) or (b), as inserted by that Part, occurs.
Division 5—Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Rules 2025
90 Application of amendments
The amendments made by Schedule 1 to the Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Rules 2025 apply in relation to PPL funding amounts and instalments paid on or after 1 July 2025 for a child who is born on or after that day.
Note: Sections 275 and 276 of the Act deal with its application to an adopted child and claims made in exceptional circumstances.