Paid Parental Leave Act 2010

one of the following subparagraphs applies:

the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act;

the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but that act, failure or omission was justified in the circumstances;

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, but the debtor did not know about that act, failure or omission;

the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of this Act, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and

there are special circumstances (other than financial hardship alone) that make it desirable to waive the debt (or part); and

it is more appropriate to waive the debt (or part) than to write off the debt (or part).