17C

Administrative requirements for exemption

In force

(1)

An employer wishing to claim an exemption under this Division for an employee in respect of leave for the employee's role as a primary caregiver must obtain and keep a statutory declaration by the employee stating—

(a)

that the employee is a primary caregiver for a child; and

(b)

that the employee—

(i)

is pregnant with the child; or

(ii)

was pregnant with the child and the date of birth of the child; or

(iii)

is the parent of the child who has the principal role of providing care and attention to the child.

(2)

An employer wishing to claim an exemption under this Division for an employee in respect of leave for the employee's role as a secondary caregiver must obtain and keep a statutory declaration by the employee stating—

(a)

that the employee is a secondary caregiver for a child; and

(b)

that the employee is a spouse, or domestic partner, of the person who is the primary caregiver for the child.

Note

Section 55 of the Taxation Administration Act 1997 requires these records to be kept for at least 5 years unless the Commissioner of State Revenue authorises earlier destruction.

This Act’s bill:Explanatory memorandum Second reading speech

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