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 requires these records to be kept for at least 5 years unless the Chief Commissioner authorises earlier destruction.