72AD

Deductions from parental leave pay

Current

(1)

The Registrar may give a written notice to the Secretary (within the meaning of the Paid Parental Leave Act 2010) if:

(a)

the Secretary is required under the Paid Parental Leave Act 2010 to pay an instalment of parental leave pay to a person; and

(b)

either of the following applies:

(i)

the person is a payer of an enforceable maintenance liability;

(ii)

the person owes a child support debt in relation to an enforceable maintenance liability and an amount of the debt remains unpaid after the day on which the debt became due and payable under section 66 of this Act.

(2)

The notice must:

(a)

specify the person’s name; and

(b)

set out sufficient particulars to enable the Secretary to identify the person; and

(c)

if subparagraph (1)(b)(i) applies, or both subparagraphs (1)(b)(i) and (ii) apply—instruct the Secretary to make, subject to subsections (3) and (4), fortnightly deductions of an amount specified in the notice from the person’s instalments of parental leave pay from a specified day; and

(d)

if subparagraph (1)(b)(ii) applies and subparagraph (1)(b)(i) does not apply—instruct the Secretary to make, subject to subsections (3) and (4), fortnightly deductions of an amount specified in the notice from the person’s instalments of parental leave pay from a specified day until the debt is paid.

(3)

The amount to be deducted from the person’s instalment of parental leave pay for a period must not exceed the amount (if any) by which the person’s instalment for the period exceeds the amount ascertained by applying the protected earnings rate to that period.

(4)

An amount is not to be deducted from the person’s instalment of parental leave pay for a period if the person’s instalment for the period is less than the amount ascertained by applying the protected earnings rate to that period.

(5)

A notice under subsection (1) is not invalid merely because:

(a)

it specifies under paragraph (2)(c) or (d) an amount that exceeds the amount that subsection (3) allows to be deducted; or

(b)

subsection (4) does not allow an amount to be deducted.

Data‑matching Program (Assistance and Tax) Act 1990

34 Subsection 3(1) (at the end of paragraphs (d), (daa) and (dd) of the definition of personal assistance)

Add “or”.

35 Subsection 3(1) (after paragraph (df) of the definition of personal assistance)

Insert:

or (e) an instalment of parental leave pay under the Paid Parental Leave Act 2010;

Fringe Benefits Tax Assessment Act 1986

36 Subsection 136(1) (after paragraph (a) of the definition of salary or wages)

Insert:

(aa)

a payment from which an amount must be withheld (even if the amount is not withheld) under paragraph 12‑110(1)(ca) (about parental leave pay) in Schedule 1 to the Taxation Administration Act 1953, other than a payment under Part 3‑3 of the Paid Parental Leave Act 2010 (Payment of instalments by Secretary); and

Income Tax Assessment Act 1936

37 Subsection 6(1)

Insert:

member of a family tax benefit (Part B) family without shared care: a taxpayer is a member of a family tax benefit (Part B) family without shared care if:

(a)

the taxpayer, or the taxpayer’s spouse while being the taxpayer’s partner (within the meaning of the A New Tax System (Family Assistance) Act 1999), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and

(b)

clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate.

38 After paragraph 16(4)(fc)

Insert:

(fca)

the Families Secretary, or the Chief Executive Officer of Centrelink, for the purpose of the administration of the Paid Parental Leave Act 2010; or

39 Sub‑subparagraph 23AB(7)(a)(ii)(AA)

Omit “subsections 159L(3A), (5A) and (5B)”, substitute “section 159LA”.

40 Sub‑subparagraph 23AB(7)(a)(ii)(BA)