Paid Parental Leave Act 2010
Sections and provisions with full text and the judgments that cite each one.
Section 92A — Effect of extending a person’s continuous flexible period after review
(1) If: (a) a person’s continuous flexible period for a child ends; and (b) later, a decision in relation to a payability determination for the person is made that has the effect that the person’s…
Section 93 — Effect on instalment periods of employer determination coming into force after review
(1) This section applies if: (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…
Section 94 — Effect on instalment periods of revocation etc.
(1) This section applies if: (a) an employer determination has come into force for a person and the person’s employer; and (b) the Secretary becomes required to pay an instalment to the person under…
Section 95 — Paying instalment on payday for later instalment—no later instalment
If: (a) the Secretary or a person’s employer (the payer) is required to pay an instalment to the person on the payday for an instalment for a later instalment period; and (b) that later instalment is…
Section 96 — Paying instalment on particular day—complying with obligation
The Secretary or a person’s employer (the payer) is taken to have complied with a requirement to pay an instalment on a particular day if the payer pays the instalment: (a) before that day; or (b) if…
Section 97 — Effect of garnishee etc. order
(1) If: (a) an instalment is being paid, or has been paid, to the credit of an account; and (b) a court order in the nature of a garnishee order comes into force in relation to the account; the court…
Section 98 — Exemption from operation of workers’ compensation and accident compensation laws
(1) The payment of an instalment of parental leave pay is not to be taken into account for the purposes of the following provisions or laws: (a) a provision of a law of the Commonwealth, a State or a…
Section 99 — Period receiving parental leave pay is not a period of paid leave
Despite any law of the Commonwealth, a State or a Territory, or any industrial instrument (however described), a period of unpaid leave is not to be taken to be a period of paid leave just because a…
Section 99A — Payment of paid parental leave does not affect other employer obligations
An obligation of an employer to pay a person parental leave pay under this Act is in addition to any other obligation the employer may have in relation to the person, however that other obligation…
Section 100 — Guide to this Part
This Part is about employer determinations. Under Division 2, the Secretary must make an employer determination if the Secretary is satisfied that certain conditions have been met. Not all of those…
Section 101 — Making employer determinations
When Secretary must make employer determination (1) The Secretary must make a determination under this section (the employer determination) that a person’s employer is to pay the person instalments…
Section 102 — Secretary must give notice of employer determination
(1) If the Secretary makes an employer determination for a person and the person’s employer in relation to a child of the person, the Secretary must give the employer and the person a written notice…
Section 103 — Employer must respond to notice of employer determination
Within 14 days after the date of the notice given under section 102, the employer must do one of the following: (a) give the Secretary a written notice (the acceptance notice) that complies with…
Section 104 — Requirements for an acceptance notice
Acceptance of obligation to pay instalments (1) The acceptance notice must contain a declaration to the effect that the employer accepts the employer’s obligation to pay instalments to the person.…
Section 105 — Giving bank account and pay cycle information etc. after review
(1) This section applies if: (a) 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;…
Section 106 — Effect of decision on review that parental leave pay is payable
The Secretary may, despite subsection 101(3), make an employer determination for a person and the person’s employer, if: (a) a decision is made that has the effect that parental leave pay is not…
Section 107 — When an employer determination comes into force
(1) An employer determination comes into force for a person and the person’s employer as set out in subsection (2) or (3). Otherwise, the employer determination does not come into force at all.…
Section 108 — Revocation of an employer determination
When Secretary is required to revoke employer determination (1) The Secretary must revoke an employer determination made for a person and the person’s employer if the Secretary is satisfied of a…
Section 109 — Election by employer to pay instalments
(1) An employer may elect to pay instalments to one or more employees of the employer by giving the Secretary a notice in accordance with subsections (2) and (3). Requirements for elections (2) The…
Section 110 — Employer may withdraw an election
(1) The employer may, at any time, withdraw an election by notice given to the Secretary in the form approved by the Secretary. (2) However, a withdrawal does not affect an employer determination…
Section 111 — Secretary may cancel an election
(1) The Secretary may cancel an election if the Secretary is satisfied that the employer is not a fit and proper person, and for this purpose may take into account the matters referred to in…
Section 112 — When an election is in force
An election remains in force from the time it is received by the Secretary until one of the following occurs: (a) if paragraph 109(3)(a) applies—the specified employee’s continuous flexible period…
Section 113 — Notice of outcome of a payability determination
(1) This section applies if: (a) 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) after the employer determination…
Section 114 — Notice of varying, setting aside etc. payability determination
(1) This section applies if: (a) 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…
Section 115 — Notice of other decisions
The PPL rules may provide for the Secretary, in particular circumstances, to give a person a notice containing the information prescribed by the PPL rules in relation to those circumstances, if this…
Section 115A — Guide to this Part
A person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year. The…
Section 115ZA — Guide to this Part
This Part contains provisions about the Commissioner of Taxation’s administration of this Chapter. This Part also contains provisions about review of decisions by the Commissioner of Taxation under…
Section 115B — Person for whom PPL superannuation contribution payable
(1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply: (a) a PPL funding amount relating to the person is paid…
Section 115ZB — Commissioner to have general administration of this Chapter
The Commissioner has the general administration of this Chapter. Note: An effect of this provision is that people who acquire information under this Chapter are subject to the confidentiality…
Section 115C — Amount of PPL superannuation contribution
(1) The amount of a PPL superannuation contribution payable under section 115B for a person for an income year is the sum of the following: (a) the base contribution for the person for the year…
Section 115ZC — Decisions to be in writing
(1) A decision of the Commissioner under this Chapter or the PPL rules made for the purposes of this Chapter must be in writing. (2) Such a decision is taken to be in writing if it is made, or…
Section 115D — Commissioner’s determination
(1) The Commissioner must determine the amount of a PPL superannuation contribution that is payable for a person for an income year under section 115C. (2) The PPL rules may prescribe the time within…
Section 115ZD — Commissioner may arrange for use of computer programs to make decisions
(1) The Commissioner may arrange for the use, under the Commissioner’s control, of computer programs for any purposes for which the Commissioner may make decisions under this Chapter or the PPL rules…
Section 115E — Guide to this Part
The Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of…
Section 115ZE — Tax file numbers
The Commissioner may use for the purposes of this Chapter, or the PPL rules made for the purposes of this Chapter, a tax file number that has been provided for any other purpose under this Act or a…
Section 115F — Commissioner to determine where PPL superannuation contribution is to be directed
(1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL…
Section 115ZF — Review of decisions
(1) A person affected by a decision (the original decision) made by the Commissioner under Part 1, 2 or 3 (including a decision not to make a determination under section 115D, 115F or 115K) may apply…
Section 115G — Return of PPL superannuation contribution that cannot be credited to account
(1) If: (a) a PPL superannuation contribution for a person for an income year is paid: (i) to the trustee of a complying superannuation fund for crediting to an account of the person within that…
Section 115ZG — Authorised review officers
The Commissioner must authorise taxation officers to be authorised review officers for the purposes of this Part.
Section 115H — Payment of PPL superannuation contribution
(1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment…
Section 115ZH — Withdrawal of review applications
(1) An applicant for review under section 115ZF may, in writing or in any other manner approved by the Commissioner, withdraw the application at any time before the decision reviewer does any of the…
Section 115J — Commissioner to give payment information
(1) If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes: (a) when and to whom the…
Section 115K — Underpayment determinations
(1) This section applies if the Commissioner: (a) pays an amount by way of a PPL superannuation contribution for a person for an income year; and (b) is satisfied that the amount paid is less than…
Section 115L — Return of underpaid amount that cannot be credited to account
(1) If: (a) the underpaid amount for a person for an income year is paid: (i) to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or (ii) to…
Section 115M — Interest amount if underpaid amount paid late in certain circumstances
(1) The amount of the PPL superannuation contribution for a person for an income year is increased by the amount of interest worked out under subsection (3) if the Commissioner does not pay the…
Section 115N — Interest amount if underpaid amount due to administrative error
(1) This section applies if: (a) the Commissioner makes a determination under section 115K that an underpaid amount is to be paid for a person for an income year; and (b) the determination is made on…
Section 115P — Recovery of overpayment of PPL superannuation contribution
(1) This section applies if: (a) the Commissioner pays an amount by way of a PPL superannuation contribution for a person for an income year; and (b) either: (i) the PPL superannuation contribution…
Section 115Q — When general interest charge payable
(1A) If: (a) a person is liable under subsection 115G(1) or 115L(1) to repay an amount; and (b) the whole or a part of the amount remains unpaid after the time by which the amount is due to be paid;…
Section 115R — Guide to this Part
Superannuation providers are required to keep and retain records in relation to transactions and acts engaged in, or required to be engaged in, under this Chapter. Infringement notices can be given…
Section 115S — Records to be kept and retained by superannuation provider
Superannuation provider to keep records (1) A superannuation provider commits an offence if the provider fails to keep records that record and explain all transactions and other acts the provider…