Div 44 Maternity, adoption and primary carer leave

Division 4.4 Maternity, adoption and primary carer leave (b) only in relation to leave taken before the relevant day for the pregnancy, birth or adoption; and (c) only if, in relation to the leave, the employee has given the employer a required document for the leave. (3) To remove any doubt— (a) the reference in subsection (2) (a) to wages paid or payable for 14 weeks leave is taken to be a reference to— (i) for a full-time employee who takes the leave on less than full pay—wages paid or payable for a period equivalent to 14 weeks leave on full pay; and (ii) for a part-time employee who takes the leave at less than the employee’s average rate of pay over the 6 weeks immediately before the leave is taken—wages paid or payable for a period equivalent to 14 weeks leave at that average rate of pay; and (iii) for any other part-time employee—wages paid or payable for a period equivalent to 14 weeks leave at the rate of pay of the employee immediately before the leave was taken; and (b) a reference to 1 birth includes a reference to a multiple birth; and (c) a reference to 1 adoption includes a reference to the adoption of more than 1 child at the same time. (4) The exemption does not apply to any part of wages paid or payable in relation to maternity or adoption leave that consists of fringe benefits.

Maternity, adoption and primary carer leave Division 4.4 adoption leave, for an employee, means leave given to the employee in relation to the adoption of a child by the employee (whether the leave is taken before or after the adoption), but does not include leave given to the employee as leave of another kind. Examples for this section of leave of another kind 1 sick leave 2 annual leave 3 long service leave maternity leave, for an employee, means leave given to a female employee in relation to her pregnancy or the birth of her child (whether the leave is taken during or after the pregnancy), but does not include leave given to the employee as leave of another kind. relevant day means— (a) for a birth—the day 6 months after the day of the birth; or (b) for a pregnancy that ends other than by a birth—the day 6 months after the day the pregnancy ends; or (c) for an adoption—the day 6 months after the day that the child is placed, for the purpose of adoption, in the care of the adoptive parent. required document means— (a) for maternity leave— (i) a birth certificate for the child; or (ii) a medical certificate stating that the employee was pregnant and the date of the end of the pregnancy; or (b) for adoption leave—a statement setting out the following: (i) that a child has been placed, for the purpose of adoption, in the care of the employee as the adoptive parent;

Division 4.5 Volunteer firefighters, emergency service volunteers and other volunteers under the Emergencies Act (ii) the date of the placement; or (c) any other document prescribed by regulation. Note 1 A certificate, statement or other document must be kept for at least 5 years (unless the commissioner authorises earlier destruction) and produced if the commissioner requires its production (see Taxation Administration Act 1999, s 57 (Requirement to keep proper records), s 62 (Accessibility) and s 64 (Period record to be kept)). Note 2 It is an offence to make a false or misleading statement, give false or misleading information or produce a false or misleading document (see Criminal Code, pt 3.4).