Section 71G — Parental Leave and Employment Protection Act 1987: Parental tax credit

71G Parental tax credit (1) The purpose of this section is to ensure that an employee or a self-employed person does not receive both a parental leave payment under this Part and a parental tax credit (within the meaning of the Income Tax Act 1994) in respect of the same child. (2) An employee or self-employed person loses his or her entitlement to a parental leave payment under this Part if the employee or self-employed person, or his or her spouse or partner, or both of them, has received any payment of parental tax credit in respect of the child. Part 7A (comprising sections 71A to 71ZA) was inserted, as from 1 July 2002, by section 4(2) Parental Leave And Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7). Subsection (1) was amended, as from 1 July 2006, by section 28(1) Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20) by substituting the words “ an employee or a self-employed person does ” for the words “ employees do ” . See section 5 of that Act for the application of this amendment. Subsection (2) was amended, as from 26 April 2005, by section 8 Parental Leave and Employment Protection Amendment Act 2005 (2005 No 18) by inserting the words “ or partner ” after the word “ spouse ” . Subsection (2) was substituted, as from 1 July 2006, by section 28(2) Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20). See section 5 of that Act for the application of this amendment.