signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and

promote equality between men and women and balance between work and family life; and

provide financial support to parents caring for children, in order to:

allow those parents to take time off work to care for the child after the child’s birth or adoption; and

enhance the health and development of birth mothers and children; and

encourage women to continue to participate in the workforce; and

provide those parents with flexibility to balance work and family life; and

increase the time that fathers and partners take off work around the time of birth or adoption; and

create further opportunities for fathers and partners to bond with their child; and

allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and

reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.

a PPL claimant has made an effective PPL claim for parental leave pay for a child; and

(b) one or more flexible PPL days for the child (the claimed days) have been specified in the claim;

the Secretary must make a determination on the PPL claim under this section.

When parental leave pay is payable to the PPL claimant for one or more claimed days

the PPL claimant was or will be eligible for parental leave pay on those days; and

if:

the PPL claimant is a person covered by subsection (3); and

the child’s birth mother has not previously satisfied the work test in relation to the child;

the child’s birth mother satisfies the work test on the day the determination is made; and

if:

the PPL claimant is the partner of an adoptive parent of the child; and

an adoptive parent of the child has not previously satisfied the work test in relation to the child;

the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and

if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:

a permission has been given to the PPL claimant under paragraph 15(1)(a) in relation to the child; and

the permission has not been revoked; and

if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and

if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:

a permission has been given to the PPL claimant under paragraph 15(1)(b) or (c) in relation to the child; and

the permission has not been revoked; and

if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.

a person who:

is a parent (other than an adoptive parent) of the child; and

is not the child’s birth mother;

the partner of the child’s birth mother;

the partner of a person covered by paragraph (a).

an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;

the partner of an adoptive parent of the child.

determine that parental leave pay is not payable to the PPL claimant for those days; and

if:

the PPL claimant has not previously satisfied the work and income tests in relation to the child; and

the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;

determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.

a special PPL claimant has made an effective special PPL claim for parental leave pay for a child; and

(b) one or more flexible PPL days for the child (the claimed days) have been specified in the claim;

the Secretary must make a determination on the special PPL claim under this section.

When parental leave pay is payable to special PPL claimant for the claimed days

a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and

the special PPL claimant was or will be eligible for parental leave pay on those days; and

if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and

the permission has not been revoked; and

if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.

determine that parental leave pay is not payable to the special PPL claimant for those days; and

if:

the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

the special PPL claimant has not previously satisfied the work and income tests in relation to the child; and

the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;

determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.

the child’s birth mother;

a person:

who is an adoptive parent of the child; and

in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force; and

who is the first adoptive parent of the child in respect of whom a payability determination under section 13 that parental leave pay for the child is payable has been made;

an adoptive parent of the child who is nominated by the partner of an adoptive parent of the child to give permission to that partner.

who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in force.

be given to the Secretary in the form approved by the Secretary; and

specify the number of flexible PPL days for the child to whom the permission relates that may be claimed; and

specify the person to whom the permission is given.

Variation and revocation of permission

vary the number of flexible PPL days for the child specified in the permission; or

revoke the permission.

a payability determination that parental leave pay is payable to a person for one or more flexible PPL days for a child is in force in relation to a claim; and

permission was given in relation to that claim under subsection (1) or (2); and

that permission is varied under paragraph (4)(a);

then:

the variation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is varied, have already occurred; and

the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is varied:

have not yet occurred; and

exceed the number of days specified in the permission, as varied; and

the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).

a payability determination is in force in relation to a claim made by a person; and

permission was given in relation to that claim under subsection (1) or (2); and

that permission is revoked in relation to the person under paragraph (4)(b);

then:

the revocation of the permission does not affect the operation of the payability determination in relation to the days specified in the payability determination that, at the time the permission is revoked, have already occurred; and

the Secretary must vary the payability determination to remove the days specified in the payability determination that, at the time the permission is revoked, have not yet occurred; and

the Secretary must determine that parental leave pay is not payable to the person for the days referred to in paragraph (e).

the person gives the Secretary a completed birth verification form for the child; and

if subsection (3) applies to the person, the person satisfies the requirement of that subsection.

the person is the parent (other than an adoptive parent) of the child; and

the child is not stillborn; and

the person is, under a law of a State or a Territory, responsible (whether alone or jointly) for registering the birth of the child under the law;

then the person must give the Secretary information showing that:

the child’s birth has been registered under the law; or

the person has applied to have the birth of the child registered under the law.

the effect of one or more payability determinations made by the Secretary under section 13 or 14 is that parental leave pay is payable to more than one person for the same flexible PPL day for the child on a total of:

if the child is born before 1 July 2025—10 flexible PPL days; or

if the child is born on or after 1 July 2025—20 flexible PPL days; and

the effect of a payability determination made by the Secretary under section 13 or 14 is that parental leave pay is payable to another person for the relevant day.

a payability determination is made that parental leave pay is payable to a person for a flexible PPL day for a child; and

the person requests the Secretary to revoke the determination; and

the request is made before the last day of the instalment period for the instalment that relates to the flexible PPL day for the child; and

the request is made in a manner approved by the Secretary;

then the Secretary must revoke the determination.

the person is eligible for parental leave pay on the day under subsection (2), (3), (4) or (5); and

the person is not ineligible for parental leave pay on the day under section 31AB.

Main eligibility rule

the person satisfies the Australian residency test on that day; and

the person is caring for the child on that day; and

on that day the person is performing no more than one hour of paid work; and

if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and

both of the following apply:

the person satisfies the Australian residency test on the day the child was born;

if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born.

When child is stillborn or has died

the child is stillborn or has died before that day; and

on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and

the person would have been caring for the child on that day had the child not been stillborn or died.

When person meets prescribed conditions—persons other than special PPL claimants in exceptional circumstances

the person satisfies the Australian residency test on that day; and

if the person has not previously satisfied the work and income tests in relation to the child—the person satisfies the work test and the income test on that day; and

both of the following apply:

the person satisfies the Australian residency test on the day the child was born;

if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and

the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and

on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.

When person meets prescribed conditions—special PPL claimants in exceptional circumstances

the person satisfies the Australian residency test on that day; and

both of the following apply:

the person satisfies the Australian residency test on the day the child was born;

if the day the child was born is in a newly arrived resident’s waiting period that the person is subject to under section 31A—subsection 31A(7) or (7A) applies to the person on the day the child was born; and

the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and

on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.

one or more determinations under section 13 or 14 that parental leave pay is payable to a person are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and

neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.

When flexible PPL days exceed maximum amounts—claimant limit when partnered (reserved period)

the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and

one or more determinations under section 13 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and

neither the relevant claimant nor the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of this paragraph.

When flexible PPL days exceed maximum amounts—exceptional circumstances persons (other than persons that meet prescribed conditions)

one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and

the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

the relevant claimant does not satisfy the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).

When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (total limit)

one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant or the relevant claimant’s partner (if any) are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(1); and

the relevant claimant or the relevant claimant’s partner (if any) satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

the relevant claimant satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.

When flexible PPL days exceed maximum amounts—exceptional circumstances persons that meet prescribed conditions (reserved period)

the relevant claimant has a partner at the time the relevant claimant makes their first effective claim in relation to the child; and

one or more determinations under section 13 or 14 that parental leave pay is payable to the relevant claimant are in force in relation to the number of flexible PPL days for the child specified in subsection 31ABA(2); and

the relevant claimant or the relevant claimant’s partner satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

the relevant claimant satisfies the conditions prescribed by the PPL rules for the purposes of paragraph (5)(c).

Claimant deceased

for a child born before 1 July 2024—100 flexible PPL days for the child; or

for a child born between 1 July 2024 and 30 June 2025—110 flexible PPL days for the child; or

for a child born between 1 July 2025 and 30 June 2026—120 flexible PPL days for the child; or

for a child born on or after 1 July 2026—130 flexible PPL days for the child.

Claimant limit when partnered—reserved period

for a child born before 1 July 2024—90 flexible PPL days for the child; or

for a child born between 1 July 2024 and 30 June 2025—100 flexible PPL days for the child; or

for a child born between 1 July 2025 and 30 June 2026—105 flexible PPL days for the child; or

for a child born on or after 1 July 2026—110 flexible PPL days for the child.

becomes the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; or

becomes the holder of a permanent visa, except:

(i) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 117 (Orphan Relative) visa or as a Subclass 837 (Orphan Relative) visa; or

(ii) a visa referred to in the regulations under the Migration Act 1958 as a Subclass 115 (Remaining Relative) visa or as a Subclass 835 (Remaining Relative) visa; or

a visa of a kind determined in an instrument under subsection (1A).

a person is subject to a newly arrived resident’s waiting period; and

the visa covered by paragraph (1)(a) or (b) is in a class of visas determined by the Minister for the purposes of paragraph 739A(3)(b) of the Social Security Act; and

subsection (3) does not apply;

the waiting period:

starts on the day on which the person applied for that visa; and

ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.

a person is subject to a newly arrived resident’s waiting period; and

the person has previously held one or more visas in a class of visas determined by the Minister for the purposes of paragraph 739A(4)(b) of the Social Security Act;

the waiting period:

starts on the day on which the person applied for the last of those visas; and

ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.

a person is subject to a newly arrived resident’s waiting period; and

neither subsection (2) nor (3) applies to the person;

the waiting period starts on the day on which the person:

first entered Australia; or

becomes the holder of a permanent visa;

whichever occurs last, and ends when the person has been in Australia for a period of, or periods totalling, 104 weeks after that day.

Exemptions

a person has made an effective claim for parental leave pay for a flexible PPL day for a child; and

the person was receiving any of the following on the day before that flexible PPL day:

a social security pension;

a social security benefit;

farm household allowance;

parental leave pay for the child; and

the person was also receiving any of the things mentioned in subparagraphs (b)(i) to (iv) on the day the child was born;

then subsection (1) does not apply to the person for the purposes of that claim to the extent it relates to that flexible PPL day.

a person has made an effective claim for parental leave pay for a period of at least 10 flexible PPL days for a child; and

that period consists only of consecutive flexible PPL days for the child that are week days; and

the person was receiving any of the following on the day before the start of that period:

a social security pension;

a social security benefit;

farm household allowance; and

the person was also receiving any of the things mentioned in subparagraphs (d)(i) to (iii) on the day the child was born;

then subsection (1) does not apply to the person for the purposes of that claim to the extent that it relates to the period referred to in paragraph (b) of this subsection.

on the assessment day the person is a refugee or a former refugee; or

the following apply:

the person was a family member of another person at the time the other person became a refugee before the assessment day;

the person is a family member of that other person on the assessment day or, if that other person has died, the person was a family member of that other person immediately before that other person died; or

the person is an Australian citizen on the assessment day; or

the person is residing in Australia on the assessment day and has held a special category visa on any day before the assessment day.

(a) family member has the meaning given by subsection 7(6D) of the Social Security Act; and

(b) former refugee has the meaning given by subsection 7(1) of the Social Security Act; and

(c) refugee has the meaning given by subsection 7(6B) of the Social Security Act.

if:

subsection (2A) applies in relation to the PPL claimant or special PPL claimant; and

the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) or (c) of this subsection;

the claimant’s work cessation day; or

if:

the child of the PPL claimant or special PPL claimant is born after the expected date of birth of the child; and

the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (c) of this subsection;

the expected date of birth of the child; or

otherwise—the day the child is born.

if:

subsection (2A) applies in relation to the PPL claimant or special PPL claimant; and

the PPL claimant or special PPL claimant would not satisfy the work test if the claimant’s work test period were the work test period under paragraph (b) of this subsection;

the claimant’s work cessation day; or

otherwise—the expected date of birth of the child.

the PPL claimant or special PPL claimant is pregnant with the child or is the birth mother of the child; and

the PPL claimant or special PPL claimant is performing or performed paid work of a particular kind before the birth of the child; and

(c) the PPL claimant or special PPL claimant will cease or ceased performing that kind of work on a particular day (the claimant’s work cessation day) because of hazards connected with that kind of work that pose or posed a risk to the pregnancy; and

any conditions prescribed by the PPL rules are satisfied.

the person performs at least one hour of paid work;

the person takes a period of paid leave of at least one hour;

the day is a flexible PPL day for a previous child of the person and parental leave pay was payable to the person on that day;

the day is in a jobkeeper payment period for the person;

the day is in a COVID-19 Australian Government payment period for the person.

an employer of the person is entitled to one or more jobkeeper payments for the person; or

the person themselves is entitled to one or more jobkeeper payments.

(a) is payable by the Commonwealth in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and

is known as jobkeeper payment.

(a) a payment or grant of financial assistance covered by item 492 of the table in Financial Framework (Supplementary Powers) Regulations 1997; orPart 4 of Schedule 1AB to the

a payment or grant of financial assistance by the Commonwealth that is prescribed by the PPL rules for the purposes of this paragraph.

the person (whether alone or with others); or

an entity that is controlled by the person (whether alone or with others).

When a person controls an entity

the person performs at least one hour of paid work on the day; and

the day is a flexible PPL day for which parental leave pay is payable to the person for a previous child;

the person is taken to have performed on that day the greater of:

the hours of work the person would be taken to have performed if subsection (1) applied; and

the number of hours of paid work performed by the person on that day.

If person takes paid leave on previous flexible PPL day

the person takes a period of paid leave of at least one hour on the day; and

the day is a flexible PPL day for which parental leave pay is payable to the person for a previous child;

the person is taken to have performed on that day the greater of:

the hours of work the person would be taken to have performed if subsection (1) applied; and

the number of hours of paid leave taken by the person on that day.

even if the person also performs qualifying work on that day because of paragraph 34(1)(a), (b) or (ca); and

despite section 35A.

even if the person also performs qualifying work on that day because of paragraph 34(1)(a), (b) or (ca); and

despite section 35A.

(a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and

(b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and

the later qualifying work day was no more than 84 consecutive days after the earlier qualifying work day;

then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.

the Secretary is satisfied that either or both of the following circumstances existed:

if the person is covered by subsection (2)—the child was born prematurely;

if the person is the child’s birth mother—while the person was pregnant with the child, the person had complications or illness related to the pregnancy which prevented the person from performing paid work; and

the Secretary is satisfied that the person would have satisfied the work test on the day in accordance with section 32 if that circumstance, or those circumstances, had not existed.

the child’s birth mother;

a person who:

is a parent of the child; and

is not the child’s birth mother;

the partner of the child’s birth mother.

that is a flexible PPL day for a child of the person; or

on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;

if the person’s adjusted taxable income for the reference income year is not more than the relevant individual PPL income limit.

that is a flexible PPL day for a child of the person; or

on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;

if:

the person does not have a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and

the person’s adjusted taxable income for the reference income year is not more than the relevant family PPL income limit.

that is a flexible PPL day for a child of the person; or

on which a conditional eligibility determination or initial eligibility determination is made in relation to the person;

if:

the person has a partner at the time the person makes the claim to which that flexible PPL day or determination relates; and

the total of the following amounts is not more than the relevant family PPL income limit:

the person’s adjusted taxable income for the reference income year;

the adjusted taxable income of the person’s partner for the reference income year.

the day the person made the claim;

the day the child was born.

the day the person made the claim;

the day the child was born.

if the day is on or after 1 October 2010 but before 1 July 2021—$150,000; and

(b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.

if the day is on or after 1 July 2023 but before 1 July 2024—$350,000; and

(b) if the day is on or after an indexation day (the relevant indexation day) but before the next indexation day—the indexed amount on the relevant indexation day worked out under Subdivision B.

Subdivision B—Indexation of individual and family PPL income limits

using only the index numbers published in terms of the most recently published reference base for the Consumer Price Index; and

disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the reference base).

is an Australian resident; or

is a special category visa holder residing in Australia; or

satisfies subsection (2).

When a person satisfies this subsection

the person is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act; and

either:

the person is in Australia; or

the person is temporarily absent from Australia for not more than 6 weeks and the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

before the relevant day, the person left Australia; and

on the relevant day, the person has been absent from Australia for more than 56 weeks since the day the person left Australia.

Effect of a person’s return to Australia within 56 weeks

a person who has been absent from Australia for more than 6 weeks, but not more than 56 weeks, returns to Australia; and

the person leaves Australia again less than 6 weeks later;

then the person is taken not to have returned to Australia for the purposes of subsection (1).

Effect of a person’s return to Australia after 56 weeks

a person satisfies the Australian residency test while the person is absent from Australia; and

the person then ceases to satisfy the Australian residency test because of the application of subsection (1) or a previous application of this subsection; and

the person returns to Australia; and

the person leaves Australia again less than 6 weeks later;

then, despite Australian residency test at any time during:section 45, the person does not satisfy the

the person’s return to Australia referred to in paragraph (c); or

the person’s absence from Australia referred to in paragraph (d).

Extension of 56 week period for Australian Defence Force and Australian Federal Police deployments

(a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:

a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

Extension of 56 week period for events or circumstances prescribed in the PPL rules

the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or

a circumstance prescribed by the PPL rules applies.

a PPL claim; and

a special PPL claim.

different forms for different types of claims; and

different forms for the same type of claim.

the child’s birth mother;

an adoptive parent of the child;

a person who:

is a parent of the child; and

is not the child’s birth mother;

the partner of the child’s birth mother;

the partner of an adoptive parent of the child;

the partner of a person covered by paragraph (c);

a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made.

Special PPL claim

the partner of a person covered by paragraph (1)(g);

a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made.

section 56 (which deals with the form etc. of the claim);

section 57A (which deals with the specification in a claim of flexible PPL days for a child etc.);

section 58 (which deals with expected date of birth etc.);

section 59 (which deals with tax file number statements);

section 59A (which deals with permission to make claims for flexible PPL days for a child);

section 60 (which deals with when to make the claim).

be made in the form approved, and the manner required, by the Secretary for that type of claim; and

contain any information (including information about the claimant’s employer or the claimant’s employment with that employer) required by the Secretary; and

be accompanied by any documents required by the Secretary.

different types of claims; or

different claims of the same type of claim.

the claimant is a COVID-19 affected claimant in relation to the claim; or

the claimant is a PPL claimant who satisfies the work test in relation to the claim by reason of at least one day in the claimant’s work test period being a day in a COVID-19 Australian Government payment period for the claimant.

one or more days were specified in the claim for parental leave pay as flexible PPL days for the child at the time the claim was made; and

the Secretary is satisfied that the circumstances prescribed by the PPL rules apply in relation to the claim;

then, before a payability determination is made on the claim, the Secretary may determine, in accordance with any requirements prescribed by the PPL rules, that the claim is to be taken, for the purposes of making the determination, to have specified one or more other flexible PPL days for the child.

has a tax file number but does not know what it is; and

has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

authorises the Commissioner of Taxation to tell the Secretary:

whether the person has a tax file number; and

if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary:

if a tax file number is issued to the person—that number; or

if the application is refused—that the application has been refused; or

if the application is withdrawn—that the application has been withdrawn.

Statement that a tax file number has previously been provided

a person who:

is a parent (other than an adoptive parent) of the child; and

is not the child’s birth mother;

the partner of the child’s birth mother;

the partner of a person covered by paragraph (a).

if:

a payability determination under section 13 that parental leave pay for the child is payable has been made in relation to an adoptive parent of the child; and

that determination is the first payability determination under section 13 that parental leave pay for the child is payable that has been made in relation to an adoptive parent of the child;

that adoptive parent; or

otherwise—an adoptive parent of the child who is nominated by the partner to give permission.

permission to make a claim in relation to the child is given, and has not been revoked, by the person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and

a payability determination under section 13 that parental leave pay for the child is payable is in force in relation to that person.

be given to the Secretary in the form approved by the Secretary; and

specify the person to whom the permission is given.

Revocation of permission

the person’s employer; or

the Secretary.

When an instalment is payable

fall within an instalment period for the person; and

are days for which parental leave pay is payable to the person.

(a) the person’s instalment period is each such regular period; and

(b) the payday for the instalment is the day on which the person would usually be paid in relation to the person’s performance of work for the instalment period to which the instalment relates.

Instalment to be paid by employer—no regular pay period

(a) the person’s instalment period is each calendar month; and

(b) the payday for the instalment is the first day after the end of the instalment period to which the instalment relates.

Instalment to be paid by Secretary

(a) the person’s instalment period is the period of 14 days starting on a day the Secretary considers appropriate for the person (or a class of person in which the person is included) and each successive 14 day period; and

(b) the payday for the instalment is a day that the Secretary considers appropriate that occurs after the instalment period to which the instalment relates.

a flexible PPL day for a child of the person; and

a day for which parental leave pay is payable to the person.

the national minimum wage is taken to be the wage set by the national minimum wage order for employees in relation to whom no exceptional circumstances exist (see subsection 287(2) of the Fair Work Act); and

if:

the Fair Work Commission makes a determination under section 296 of the Fair Work Act varying a national minimum wage order; and

the day the determination comes into operation under section 297 of that Act is earlier than the day the determination is made;

the determination is taken to come into operation on the day the determination is made.

authorised by the person; and

principally for the person’s benefit.

forgo an amount payable to the person in relation to an instalment; but

receive some other form of benefit or remuneration;

will be permitted if it is made in accordance with this section.

another PPL claimant or special PPL claimant owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for the same child; and

the deduction is authorised by the first PPL claimant or special PPL claimant for the purposes of the recovery of the debt.

must be in writing; and

must specify the amount of the deduction; and

may be withdrawn in writing by the person at any time.

make deductions from an instalment that is payable to the person (subject to subsections (3) and (4) of that section); and

pay the amounts deducted to the Child Support Registrar.

the instalment is payable to the person; and

an employer determination is in force for the employer and the person on a day during the instalment period to which the instalment relates; and

as at the payroll cut-off for the instalment, the employer has been paid enough to fund the instalment.

a person’s employer becomes required under subsection (1) to pay an instalment in relation to a child of the person after the start of the person’s continuous flexible period for the child; and

an earlier instalment is taken to have become payable to the person under the Secretary or an employer becoming required to pay instalments after the start of a person’s continuous flexible period for a child); andsection 91 (which deals with the effect of

as at the payroll cut-off for the instalment referred to in subsection (1), the employer has been paid enough to fund the earlier instalment;

the employer must pay the earlier instalment on the payday for the instalment referred to in subsection (1).

Employer determination in force and employer paid enough at later time

an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and

that paragraph is satisfied as at the payroll cut-off for an instalment for a later instalment period;

the employer must pay the instalment to the person on the payday for the instalment for that later instalment period.

an instalment was or is likely to be payable to the person; and

the employer is or is likely to be required to pay the instalment to the person.

the Secretary is required under subsection (1) to pay a PPL funding amount to a person’s employer in relation to an instalment for the person; and

the employer has not been paid enough to fund the instalment as at the first payroll cut-off for an instalment for the person after the Secretary becomes required to pay the PPL funding amount;

the Secretary must pay the PPL funding amount to the employer before the next payroll cut-off for an instalment for the person.

be less than the minimum amount for the PPL funding amount; or

be more than the sum of the following:

the minimum amount;

the amount that is 30 times the daily national minimum wage amount that applies on the day the PPL funding amount is paid to the employer of the person.

will have become payable to the person by the person’s employer as at the next payday for an instalment for the person after the PPL funding amount is paid to the person’s employer; and

do not relate to days for which the Secretary has previously paid the employer a PPL funding amount for the person.

the name of the person for whom the PPL funding amount has been paid;

the amount of the PPL funding amount;

any flexible PPL days for a child of the person for which the PPL funding amount has been paid;

the daily national minimum wage amount for each of those flexible PPL days;

any information prescribed by the PPL rules.

if a form is prescribed by the PPL rules for that kind of record—be in that form; and

include any information prescribed by the PPL rules.

the employer’s bank account information changes;

the person’s instalment period changes;

the day on which the person would usually be paid in relation to the person’s performance of work for instalment periods for the person changes;

the payroll cut-off for instalments payable to the person changes;

the employer becomes aware that the employer has ceased, or is likely to cease, to carry on a business;

the person performs more than one hour of paid work for the employer at any time during the person’s continuous flexible period for the child;

the person ceases to be employed by the employer before the end of the person’s continuous flexible period for the child;

the person is not paid an instalment the employer is required to pay to the person;

the employer is not paid enough to fund a particular instalment for the person as at the payroll cut-off for the instalment;

if the Secretary has agreed to pay a particular PPL funding amount to the employer—the employer is not paid the PPL funding amount as agreed;

in any case—a PPL funding amount paid to the employer is more than the sum of the amounts of the instalments payable to the person for the days for which the PPL funding amount has been paid;

the sum of the PPL funding amounts paid to the employer for the person is more than the sum of the amounts of the instalments that are payable by the employer to the person under this Part.

as soon as practicable after the employer becomes aware that the event has happened (subject to paragraph (b)); and

if paragraph (1)(e) applies—not more than 30 days before the day the employer ceased, or is likely to cease, to carry on the business; and

in the manner set out in a written notice given to the employer under subsection (2B).

if the employer determination comes into force:

if the employer determination is not revoked—the day after the person’s continuous flexible period for the child ends; and

if the employer determination is revoked—the day the revocation comes into force;

if the employer determination never comes into force—the day the Secretary becomes required to pay instalments to the person instead of the employer under the employer determination.

the person’s employer has applied for review under Part 5-1 or 5-2, or to a court for judicial review, in relation to the employer determination made for the person and the employer; and

the employer determination has not come into force before the 28th day after the start of the person’s continuous flexible period for the child; and

the instalment relates to an instalment period that:

either includes the day referred to in paragraph (b) or is a later instalment period; and

(ii) starts before the day (the transfer day) on which the employer determination comes into force (if at all).

Employer determination revoked

the Secretary revokes the employer determination for the person and the person’s employer; and

(b) the instalment relates to an instalment period that starts on or after the day (the transfer day) the revocation comes into force.

Referral of matter to Fair Work Ombudsman relating to failure to pay instalment

the Secretary has referred a matter to the Fair Work Ombudsman relating to a contravention by the employer of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) in relation to the person; and

(b) the instalment relates to an instalment period that starts on or after the day (the transfer day) after the last flexible PPL day for the child that falls within the person’s continuous flexible period for the child and for which the Secretary has paid the employer a PPL funding amount for the person; and

the Secretary is satisfied that it is appropriate to pay the instalment; and

the Fair Work Ombudsman has not notified the Secretary, before the transfer day, that the employer has not complied with a compliance notice given for the contravention referred to in paragraph (a).

the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); or

both of the following apply:

the Secretary is required to pay an instalment to a person under subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);

the employer determination made for the person and the person’s employer has never come into force.

the Secretary revokes an employer determination that has come into force for a person and the person’s employer; and

the employer has not, as at the payday for the instalment, paid all or part of an instalment that was payable to the person by the employer; and

either:

the Fair Work Ombudsman has notified the Secretary that the employer has not complied with a compliance notice given for a contravention of section 70, 72 or 74 (which deal with unauthorised deductions and payment of instalments by an employer) that relates to the payment of the instalment; or

the employer determination was revoked because the Secretary was satisfied that the employer was insolvent.

a person’s continuous flexible period for a child ends; and

later, a decision in relation to a payability determination for the person is made that has the effect that the person’s continuous flexible period for the child is extended by an additional period of one or more flexible PPL days for the child; and

one or more instalments that relate to instalment periods that overlap with the additional period would have been payable to the person on the paydays for the instalments if:

the person’s continuous flexible period for the child had always been the extended continuous flexible period; and

the Secretary had been required to pay the instalments; and

the Secretary is not otherwise required to pay the instalments;

then the instalments referred to in paragraph (c) are taken to have become payable on the respective paydays for the instalments.

the Secretary is required to pay an instalment to a person under subsection 84(3) (which deals with payment of instalments where an employer determination is reviewed); and

the employer determination comes into force for the person and the person’s employer on the transfer day referred to in that subsection.

an employer determination has come into force for a person and the person’s employer; and

the Secretary becomes required to pay an instalment to the person under either of the following subsections for an instalment period that starts on or after the transfer day referred to in that subsection:

subsection 84(4) (which deals with payment of instalments where an employer determination is revoked);

subsection 84(5) (which deals with payment of instalments where a matter is referred to the Fair Work Ombudsman relating to a failure to pay an instalment).

an instalment is being paid, or has been paid, to the credit of an account; and

a court order in the nature of a garnishee order comes into force in relation to the account;

the court order does not apply to the saved amount (if any) in the account.

a provision of a law of the Commonwealth, a State or a Territory, if the provision deals with:

workers’ compensation; or

accident compensation;

a law, or a provision of a law, prescribed by the PPL rules, to the extent that the law or provision deals with a matter referred to in paragraph (a).

either:

a payability determination under section 13 or 14 that parental leave pay is payable to the person for a child is in force; or

an initial eligibility determination under section 26A for the person in relation to a child is in force; and

instalments are likely, if the determination is made under this section, to be payable by the employer to the person for at least 40 consecutive flexible PPL days that are week days; and

the person has, or will have, been employed by the employer for at least 12 months immediately before:

if the person’s claim was made before the birth of the person’s child—the expected date of birth of the child; or

if the person’s claim was made after the birth of the person’s child—the later of the expected date of birth of the child and the day the child was born; and

the person has a continuous flexible period for the child and is likely to be an Australian-based employee of the employer during that period; and

there are no other flexible PPL days prior to the person’s continuous flexible period in respect of which:

parental leave pay is payable to the person for the child; or

the person is initially eligible for parental leave pay for the child; and

the employer has an ABN; and

if paragraphs (c) to (e) are satisfied in relation to more than one employer of the person (other than because of subsection (2))—the person nominated the employer in the claim as the employer who would be required to pay instalments to the person.

Effect of election by employer to pay instalments

the person’s employer has made an election under section 109 that applies to the person; and

the person has consented in the claim to the employer paying instalments to the person.

When must employer determination be made

the Secretary is satisfied as referred to in subsection (1); and

the employer determination is made on or before the day on which the payability determination referred to in paragraph (1)(a) is made.

When employer determination must not be made

the person’s continuous flexible period for the child has ended;

the person is a special PPL claimant;

the child in relation to whom parental leave pay is payable to the person is stillborn or has died;

both of the following apply:

the person is a PPL claimant or special PPL claimant for parental leave pay for a child;

another PPL claimant or special PPL claimant for parental leave pay for the same child owes a debt to the Commonwealth in relation to amounts paid to, or in relation to, that other PPL claimant or special PPL claimant by way of instalments for that child;

the employer is not a fit and proper person.

Matters relevant to whether employer is a fit and proper person

whether the employer is insolvent;

whether the employer has, or is alleged to have, contravened a civil penalty provision of this Act;

whether a matter relating to a contravention of section 70 or Part 3-2 (which deal with unauthorised deductions and payment of instalments by an employer) by the employer has been referred to the Fair Work Ombudsman under section 143;

(d) subject to Crimes Act 1914, whether the employer has, or is alleged to have, contravened a provision of an industrial law (within the meaning of the Fair Work Act);Part VIIC of the

(e) subject to Crimes Act 1914, whether the employer has been convicted of an offence against this Act, or a law of the Commonwealth, a State or a Territory that involves:Part VIIC of the

fraud or dishonesty; or

the misapplication of money; or

the management of the affairs of a body (whether or not incorporated);

(ea) whether the employer has, or is alleged to have, contravened a provision of the Employment Act 1988 (Norfolk Island);

any other matter the Secretary considers relevant.

Secretary may assume state of affairs will not change

the name of the person;

whether the Secretary has made a payability determination under section 13 or 14 that parental leave pay is payable to the person for the child;

the person’s continuous flexible period for the child;

in any case—any information prescribed by the PPL rules.

the account number;

the BSB number of the account;

the name in which the account is held;

the name of the financial institution.

Pay cycle information

the person’s instalment period;

the first day of the first instalment period for the person that overlaps with the person’s continuous flexible period for the child;

the payday and the payroll cut-off for an instalment that would be payable for the first instalment period for the person.

PPL rules may specify additional information

the person’s employer has made an election under section 109 that applies to the person; and

the acceptance notice contains a declaration to the effect that the employer’s bank account information given in the notice under subsection 109(1) is correct in relation to the person.

an employer applies for review under Part 5-1 or 5-2, or to a court for judicial review, in relation to an employer determination made for a person and the employer; and

either of the following events happens:

the employer withdraws the application;

the employer determination has not been set aside or quashed and is no longer subject to review; and

the person’s continuous flexible period for the child has not ended.

the employer’s bank account information;

the pay cycle information for the person;

any information prescribed by the PPL rules.

the employer gives a notice to the Secretary in accordance with section 105 (which deals with giving bank account and pay cycle information etc. after a review) in relation to the person; and

the person’s continuous flexible period for the child has not ended by the day the Secretary receives the notice;

the employer determination comes into force on the day the Secretary receives the notice.

a payability determination under section 13 or 14 that paid parental leave is payable to the person for one or more flexible PPL days for the child comes into force; and

those flexible PPL days fall within the person’s continuous flexible period for the child that is mentioned in the employer notice relating to the employer determination; and

those flexible PPL days are not week days.

the employer is not a fit and proper person;

the child in relation to whom parental leave pay is payable to the person is stillborn or has died;

for any other reason, it is appropriate to revoke the employer determination.

an application has been made for ART review in relation to the employer determination; and

the ART has not determined the review;

the Secretary must give written notice of the revocation to the ART Principal Registrar.

be in the approved form; and

contain the employer’s bank account information.

one or more specified employees of the employer; or

one or more specified classes of employee of the employer; or

all employees of the employer.

the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and

after the employer determination was made, the Secretary makes a payability determination under section 13 or 14 for the person in relation to the child.

whether parental leave pay is payable to the person; and

if parental leave pay is payable—the person’s continuous flexible period for the child; and

in any case—any information prescribed by the PPL rules.

the Secretary has made an employer determination for a person and the person’s employer in relation to a child of the person; and

(b) a decision is made to vary, set aside or revoke a payability determination (the original payability determination) that parental leave pay is payable to the person for the child.

the effect of the decision referred to in paragraph (1)(b); and

if the effect of the decision is that the person has a different continuous flexible period for the child to that mentioned in an earlier employer notice relating to the employer determination—that different continuous flexible period; and

in any case—any other information prescribed by the PPL rules.

a PPL funding amount relating to the person is paid under the Secretary to an employer of the person;section 75 in the income year by

an instalment is both:

payable to the person under section 63; and

paid under the Secretary to the person.section 84 in the income year by

the base contribution for the person for the year multiplied by the SG charge percentage for that year;

the nominal interest rate amount for the person for the year.

the sum of all PPL funding amounts relating to the person paid under the Secretary to an employer of the person;section 75 in the income year by

the sum of all instalments (as increased (if any) under subsection (3)) to which both of the following apply:

the instalment is payable to the person under section 63;

the instalment is paid under the Secretary to the person.section 84 in the income year by

to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

to the provider of an RSA that the person holds for crediting to the RSA; or

to the person’s legal personal representative; or

into an account of the person in the Superannuation Holding Accounts Special Account.

payment of the PPL superannuation contribution cannot be effected in accordance with the determination; or

it is otherwise appropriate in the circumstances to revoke the determination.

a PPL superannuation contribution for a person for an income year is paid:

to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

to the provider of an RSA that the person holds for crediting to the RSA; and

the trustee or the provider has not credited the PPL superannuation contribution to an account of that kind by the end of the 28th day after the day on which the contribution was paid to the trustee or the provider;

the trustee or the provider:

is liable to repay the PPL superannuation contribution to the Commonwealth; and

(d) must give the Commissioner a statement, in the approved form (Taxation Administration Act 1953), in relation to the PPL superannuation contribution at the time when the contribution is repaid.within the meaning of section 388-50 in Schedule 1 to the

when and to whom the contribution was paid; and

the amount of the contribution; and

how the person may apply for review of the Commissioner’s decision about the amount of the contribution.

(a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and

(b) by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.

the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

the provider of an RSA that the person holds for crediting to the RSA;

the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.

pays an amount by way of a PPL superannuation contribution for a person for an income year; and

is satisfied that the amount paid is less than the correct amount of the PPL superannuation contribution.

to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

to the provider of an RSA that the person holds for crediting to the RSA; or

to the person’s legal personal representative; or

into an account of the person in the Superannuation Holding Accounts Special Account.

payment of the underpaid amount cannot be effected in accordance with the determination; or

it is otherwise appropriate in the circumstances to revoke the determination.

when and to whom the underpaid amount was paid; and

the amount of the underpaid amount; and

how the person may apply for review of the Commissioner’s decision about the amount of underpaid amount.

the underpaid amount for a person for an income year is paid:

to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

to the provider of an RSA that the person holds for crediting to the RSA; and

the trustee or the provider has not credited the underpaid amount to an account of that kind by the end of the 28th day after the day on which the underpaid amount was paid to the trustee or the provider;

the trustee or the provider:

is liable to repay the underpaid amount to the Commonwealth; and

(d) must give the Commissioner a statement, in the approved form (Taxation Administration Act 1953), in relation to the underpaid amount at the time when the underpaid amount is repaid.within the meaning of section 388-50 in Schedule 1 to the

on the underpaid amount that remains unpaid on the payment date for the underpaid amount; and

for the period from the payment date for the underpaid amount (see subsection (2)) until the day on which the underpaid amount is paid in full; and

on a daily basis; and

at the base interest rate for the day on which the interest is calculated.

the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and

the determination is made on the basis that a particular amount is the correct amount of the PPL superannuation contribution payable for the person for the income year; and

the determination is necessary to correct an administrative error.

the amount referred to in paragraph (1)(b); and

(b) the sum of the amounts that have already been paid by way of a PPL superannuation contribution for the person for the income year before the determination under .section 115K is made

on the amount of the payment shortfall; and

for the period from the payment date for the PPL superannuation contribution until the payment date for the underpaid amount; and

on a daily basis; and

at the base interest rate for the day on which the interest is calculated.

may provide that an error of a kind specified in the PPL rules is an administrative error for the purposes of this section; and

may provide that an error of a kind specified in the PPL rules is not an administrative error for the purposes of this section.

the Commissioner pays an amount by way of a PPL superannuation contribution for a person for an income year; and

either:

the PPL superannuation contribution was not payable for the person for the income year; or

the amount paid is more than the correct amount of the PPL superannuation contribution.

the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or

the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.

the Commissioner gives a superannuation provider a notice under item 4 of the table in subsection (3) in relation to an amount overpaid for a person; and

the provider holds one or more PPL superannuation contributions for the person at the time when the Commissioner gives the provider the notice;

the Commissioner may recover from the provider under that item whether or not the provider continues to hold the contribution or contributions after that time.

a deduction under item 1 of the table in subsection (3); or

a debit under item 2 or a recovery under item 4 of the table;

in relation to a PPL superannuation contribution for a person, the Commissioner must give the person the information prescribed by the PPL rules in relation to the deduction or debit within 28 days after the deduction or debit is made.

a person is liable under subsection 115G(1) or 115L(1) to repay an amount; and

the whole or a part of the amount remains unpaid after the time by which the amount is due to be paid;

the person is liable to pay general interest charge on the unpaid amount.

the Commissioner gives a person notice under item 3 or 4 of the table in subsection 115P(3); and

an amount that the person must pay under the notice remains unpaid after the time by which it is due to be paid;

the person is liable to pay general interest charge on the unpaid amount.

started at the beginning of the day by which the unpaid amount was due to be paid; and

finishes at the end of the last day at the end of which any of the following remains unpaid:

the unpaid amount;

general interest charge on any of the unpaid amount.

an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and

an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.