54Administrative 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 statutory declaration 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 statutory declaration 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 63 of the Taxation Administration Act 1997 requires these records to be kept for at least 5 years unless the Commissioner authorises earlier destruction. |