54Administrative requirements for exemption

#### 54 Administrative requirements for exemption 54 Administrative requirements for exemption > > (1) An employer wishing to claim an exemption under section 53 in respect of maternity leave must obtain and keep a medical certificate in respect of, or declaration in writing by, the employee— > > > > > (a) stating that the employee is or was pregnant, or > > > > > (b) stating that the employee has given birth and the date of birth. > > > (2) An employer wishing to claim an exemption under section 53 in respect of adoption leave must obtain and keep a declaration in writing by the employee stating— > > > > > (a) that a child has been placed in the custody of the employee pending the making of an adoption order, or > > > > > (b) that an adoption order has been made or recognised in favour of the employee. > > 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. > > **s 54:** Am 2017 No 25, Sch 2.9.