sec.14AExemption for parental, adoption, surrogacy or cultural parent leave

### sec.14A Exemption for parental, adoption, surrogacy or cultural parent leave The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable to an employee for parental leave, adoption leave, surrogacy leave or cultural parent leave. It is immaterial whether— the parental leave is taken during or after the pregnancy; or the adoption leave is taken before or after the adoption; or the surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or the cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee. The exemption under subsection (1) is limited to wages paid or payable for— not more than 14 weeks’ maternity leave for any 1 pregnancy; and not more than 14 weeks’ paternity leave for any 1 pregnancy; and not more than 14 weeks’ adoption leave for any 1 adoption; and not more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and not more than 14 weeks’ cultural parent leave for any 1 cultural recognition order. A reference in subsection (3) to 14 weeks’ leave is a reference to— for a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or for a part-time employee— if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay. An employer who claims an exemption under subsection (1) must obtain and keep as a record— for wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating— the employee is or was pregnant; or the employee has given birth and the date of birth; or for wages paid or payable for paternity leave—a statutory declaration by the employee stating— a female is or was pregnant with his unborn child; or his child has been born and the date of birth; or for wages paid or payable for adoption leave—a statutory declaration by the employee stating— a child has been placed in the custody of the employee pending the making of an adoption order; or that an adoption order has been made or recognised in favour of the employee; or for wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or for wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order. Under the Administration Act , section 118 , these records must be kept for at least 5 years. The exemption under subsection (1) does not apply to wages comprising a fringe benefit under the Fringe Benefits Assessment Act . In this section— adoption leave means leave given to an employee in connection with the adoption of a child by the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural parent see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , section 10 . cultural parent leave , for a cultural parent, means leave given to an employee in connection with a cultural recognition order transferring the parental rights and responsibility for a child to the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural recognition order see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , schedule 1 . maternity leave means leave given to a female employee in connection with her pregnancy or the birth of her child, other than annual leave, recreation leave, sick leave or similar leave. parental leave means maternity leave or paternity leave. paternity leave means leave given to a male employee in connection with the pregnancy of a female carrying his unborn child or the birth of his child, other than annual leave, recreation leave, sick leave or similar leave. surrogacy arrangement has the meaning given by the Surrogacy Act 2010 . surrogacy leave means leave given to an employee in connection with a child residing with the employee under a surrogacy arrangement, other than annual leave, recreation leave, sick leave or similar leave. s 14A ins 2008 No. 16 s 11 amd 2009 No. 19 s 73 ; 2010 No. 42 s 160 ; 2013 No. 28 s 44 ; 2020 No. 33 s 152 ; 2022 No. 30 s 28 (sec.14A-ssec.1) The wages liable to payroll tax and the mental health levy under this Act do not include wages paid or payable to an employee for parental leave, adoption leave, surrogacy leave or cultural parent leave. (sec.14A-ssec.2) It is immaterial whether— the parental leave is taken during or after the pregnancy; or the adoption leave is taken before or after the adoption; or the surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or the cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee. (sec.14A-ssec.3) The exemption under subsection (1) is limited to wages paid or payable for— not more than 14 weeks’ maternity leave for any 1 pregnancy; and not more than 14 weeks’ paternity leave for any 1 pregnancy; and not more than 14 weeks’ adoption leave for any 1 adoption; and not more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and not more than 14 weeks’ cultural parent leave for any 1 cultural recognition order. (sec.14A-ssec.4) A reference in subsection (3) to 14 weeks’ leave is a reference to— for a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or for a part-time employee— if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay. (sec.14A-ssec.5) An employer who claims an exemption under subsection (1) must obtain and keep as a record— for wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating— the employee is or was pregnant; or the employee has given birth and the date of birth; or for wages paid or payable for paternity leave—a statutory declaration by the employee stating— a female is or was pregnant with his unborn child; or his child has been born and the date of birth; or for wages paid or payable for adoption leave—a statutory declaration by the employee stating— a child has been placed in the custody of the employee pending the making of an adoption order; or that an adoption order has been made or recognised in favour of the employee; or for wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or for wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order. Under the Administration Act , section 118 , these records must be kept for at least 5 years. (sec.14A-ssec.6) The exemption under subsection (1) does not apply to wages comprising a fringe benefit under the Fringe Benefits Assessment Act . (sec.14A-ssec.7) In this section— adoption leave means leave given to an employee in connection with the adoption of a child by the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural parent see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , section 10 . cultural parent leave , for a cultural parent, means leave given to an employee in connection with a cultural recognition order transferring the parental rights and responsibility for a child to the employee, other than annual leave, recreation leave, sick leave or similar leave. cultural recognition order see the Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Act 2020 , schedule 1 . maternity leave means leave given to a female employee in connection with her pregnancy or the birth of her child, other than annual leave, recreation leave, sick leave or similar leave. parental leave means maternity leave or paternity leave. paternity leave means leave given to a male employee in connection with the pregnancy of a female carrying his unborn child or the birth of his child, other than annual leave, recreation leave, sick leave or similar leave. surrogacy arrangement has the meaning given by the Surrogacy Act 2010 . surrogacy leave means leave given to an employee in connection with a child residing with the employee under a surrogacy arrangement, other than annual leave, recreation leave, sick leave or similar leave. - (a) the parental leave is taken during or after the pregnancy; or - (b) the adoption leave is taken before or after the adoption; or - (c) the surrogacy leave is taken before or after a child starts residing with the employee under a surrogacy arrangement; or - (d) the cultural parent leave is taken before or after a cultural recognition order is made transferring the parental rights and responsibility for a child to the employee. - (a) not more than 14 weeks’ maternity leave for any 1 pregnancy; and - (b) not more than 14 weeks’ paternity leave for any 1 pregnancy; and - (c) not more than 14 weeks’ adoption leave for any 1 adoption; and - (d) not more than 14 weeks’ surrogacy leave for any 1 surrogacy arrangement; and - (e) not more than 14 weeks’ cultural parent leave for any 1 cultural recognition order. - (a) for a full-time employee who takes leave on less than full pay—a period equivalent to 14 weeks’ leave on full pay; or - (b) for a part-time employee— (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay. - (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or - (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay. - (i) if the employee takes leave on the employee’s part-time rate of pay—a period of 14 weeks’ leave on that rate of pay; or - (ii) if the employee takes leave on a rate of pay that is less than the employee’s part-time rate of pay—a period equivalent to 14 weeks’ leave on the employee’s part-time rate of pay. - (a) for wages paid or payable for maternity leave—a medical certificate for, or statutory declaration by, the employee stating— (i) the employee is or was pregnant; or (ii) the employee has given birth and the date of birth; or - (i) the employee is or was pregnant; or - (ii) the employee has given birth and the date of birth; or - (b) for wages paid or payable for paternity leave—a statutory declaration by the employee stating— (i) a female is or was pregnant with his unborn child; or (ii) his child has been born and the date of birth; or - (i) a female is or was pregnant with his unborn child; or - (ii) his child has been born and the date of birth; or - (c) for wages paid or payable for adoption leave—a statutory declaration by the employee stating— (i) a child has been placed in the custody of the employee pending the making of an adoption order; or (ii) that an adoption order has been made or recognised in favour of the employee; or - (i) a child has been placed in the custody of the employee pending the making of an adoption order; or - (ii) that an adoption order has been made or recognised in favour of the employee; or - (d) for wages paid or payable for surrogacy leave—a statutory declaration by the employee stating a child has started residing with the employee under a surrogacy arrangement; or - (e) for wages paid or payable for cultural parent leave—a statutory declaration by the employee stating a child has started residing with the employee under a cultural recognition order. - (i) the employee is or was pregnant; or - (ii) the employee has given birth and the date of birth; or - (i) a female is or was pregnant with his unborn child; or - (ii) his child has been born and the date of birth; or - (i) a child has been placed in the custody of the employee pending the making of an adoption order; or - (ii) that an adoption order has been made or recognised in favour of the employee; or