13APaternity leave

#### 13A Paternity leave 13A Paternity leave > > (1) Wages are exempt wages if they are paid or payable to an employee in respect of paternity leave, being leave given to a male employee in connection with the pregnancy of a woman with his unborn child or the birth of his child (other than sick leave, recreation leave, annual leave or any similar leave). > > > (2) It is immaterial whether the leave is taken during or after the pregnancy. > > > (3) The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks paternity leave in respect of any one pregnancy. > > > (4) In subclause (3)— > > > > > (a) a reference to 14 weeks paternity leave includes a reference to an equivalent period of leave at a reduced rate of pay, and > > > > > (b) a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave. > > > > Note. > > > > For a part-time employee, the exemption may apply to wages paid or payable for paternity leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee. > > > (5) The exemption does not apply to any part of wages paid or payable in respect of paternity leave that comprises fringe benefits. > > > (6) An employer wishing to claim an exemption under this clause in respect of paternity leave must obtain and keep a medical certificate in respect of, or statutory declaration by, the employee— > > > > > (a) stating that a woman is or was pregnant with the employee’s unborn child, or > > > > > (b) stating that a woman has given birth to the employee’s child and the date of birth. > > Note. > > Section 53 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) requires these records to be kept for at least 5 years unless the Chief Commissioner authorises earlier destruction.