Legislation, In force, Commonwealth
Commonwealth: Paid Parental Leave Act 2010 (Cth)
An Act to provide for a paid parental leave scheme, and for related purposes Chapter 1—Introduction Part 1‑1—Introduction Division 1—Preliminary 1 Short title This Act may be cited as the Paid Parental Leave Act 2010.
          Paid Parental Leave Act 2010
No. 104, 2010
Compilation No. 45
Compilation date: 14 October 2024
                Includes amendments: Act No. 38, 2024
About this compilation
This compilation
This is a compilation of the Paid Parental Leave Act 2010 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Chapter 1—Introduction
Part 1‑1—Introduction
Division 1—Preliminary
1 Short title
2 Commencement
3 Act binds Crown
3AA Norfolk Island
Division 1A—Objects of this Act
3A Objects of this Act
Division 2—Guide to this Act
4 Guide to this Act
Part 1‑2—Definitions
Division 1—Guide to this Part
5 Guide to this Part
Division 2—The Dictionary
6 The Dictionary
Chapter 2—When parental leave pay is payable to a person
Part 2‑1—Key provisions
Division 1—Guide to this Part
7 Guide to this Part
Division 3—When parental leave pay for a flexible PPL day for a child is payable to a person
11A A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person
11B For a determination to be made, the person must be eligible
11C For a determination to be made, the person must claim
11D Flexible PPL day
Part 2‑2—Determinations about whether parental leave pay is payable to a person
Division 1—Guide to this Part
12 Guide to this Part
Division 2—Determination about whether parental leave pay for a flexible PPL day is payable to a person
13 Determination on a PPL claim
14 Determination on a special PPL claim
15 Permission to claim flexible PPL days for a child
Division 3—When the Secretary cannot make a determination that parental leave pay is payable
18 The child's birth has not been verified
19B Parental leave pay not payable to COVID‑19 affected claimant if child born after 31 March 2021
20 Multiple births
21 Limit on number of flexible PPL days for which parental leave pay is payable to more than one person
Division 4—General provisions applying to determinations about whether parental leave pay is payable
22 Assumptions when making the determination
23 When the determination is in force
24 Notice of the determination
25 Revoking the determination on request
Division 5—Initial eligibility determinations about parental leave pay
26A Initial eligibility determinations relating to flexible PPL days for a child
27 Assumptions when making the initial eligibility determination
28 When the initial eligibility determination comes into force
29 Notice of the initial eligibility determination
Part 2‑3—Eligibility for parental leave pay
Division 1—Guide to this Part
30 Guide to this Part
Division 2—When a person is eligible for parental leave pay
31AA When a person is eligible for parental leave pay on a flexible PPL day for a child
31AB When a person is not eligible for parental leave pay on a flexible PPL day for a child
31ABA Maximum number of flexible PPL days
31A Newly arrived resident's waiting period
Division 3—The work test
32 When a person satisfies the work test
33 The work test period—claimants other than COVID‑19 affected claimants
33A The work test period—COVID‑19 affected claimants
34 When a person performs qualifying work
35 When a person performs paid work
35A Hours of qualifying work on a flexible PPL day
35B Hours of qualifying work on a day in a jobkeeper payment period
35C Hours of qualifying work on a day in a COVID‑19 Australian Government payment period
36 When there is a permissible break
36A Premature birth or pregnancy‑related complications or illness
36AA Special circumstances
Division 4—The income test
Subdivision A—The income test
37 When a person satisfies the income test
38 A person's adjusted taxable income
39 The reference income year
40 The relevant individual PPL income limit and relevant family PPL income limit
41 The individual PPL income limit and family PPL income limit
Subdivision B—Indexation of individual and family PPL income limits
42 Indexation of individual and family PPL income limits
43 The indexation factor
44 Rounding off indexed amounts
Division 5—The Australian residency test
45 When a person satisfies the Australian residency test
46 Effect of absence from Australia on Australian residency test
Division 6—Caring for a child
47 When a person is caring for a child
Part 2‑4—Claims for parental leave pay
Division 1—Guide to this Part
51 Guide to this Part
Division 2—Claims for parental leave pay
52 Who can claim
53 Types of claims
54 Who can make a PPL claim or special PPL claim
55 When a claim is effective
56 Requirements of the claim
57A Specification in claim of flexible PPL days for a child etc.
58 Expected date of birth
59 Tax file number statement
59A Permission to make claims for flexible PPL days for a child
60 When to claim
61 Claim may be withdrawn or varied
Chapter 3—Payment of parental leave pay
Part 3‑1—Instalments of parental leave pay
Division 1—Guide to this Part
62 Guide to this Part
Division 2—Instalments of parental leave pay
63 Instalments of parental leave pay
64 A person's instalment period and the payday for an instalment
65 The amount of an instalment
66 Protection of instalment
67 Deductions authorised by person
68 Deductions for PAYG withholding
69 Deductions relating to child support
69A Deductions to avoid overpayment of income support payment
69B Deductions relating to debt owed to the Commonwealth
70 No other deductions
Part 3‑2—Payment of instalments by employer
Division 1—Guide to this Part
71 Guide to this Part
Division 1A—Continuous flexible periods
71A When a person has a continuous flexible period
Division 2—Payment of instalments by employer
72 When an employer pays instalments
73 When an employer has been paid enough to fund an instalment
74 Method of payment of instalment payable by employer
Division 3—PPL funding amounts
75 Payment of PPL funding amounts
76 Rules affecting the amount of a PPL funding amount
77 Notice requirements relating to PPL funding amounts
79 Protection of PPL funding amounts
Division 4—Obligations of employer relating to paying instalments
80 Giving person record of payment
81 Keeping records
82 Notifying Secretary if certain events happen
Part 3‑3—Payment of instalments by Secretary
Division 1—Guide to this Part
83 Guide to this Part
Division 2—Payment of instalments by Secretary
84 When the Secretary pays instalments
85 Payment of arrears—employer determination reviewed or revoked before coming into force
86 Payment of arrears—employer determination revoked after coming into force
87 Payment of arrears—extending continuous flexible period after review
88 Method of payment of instalment payable by Secretary
89 Giving person record of payment
Part 3‑4—General rules relevant to paying instalments
Division 1—Guide to this Part
90 Guide to this Part
Division 2—General rules relevant to paying instalments
91 Effect of the Secretary or employer becoming required to pay instalments after start of continuous flexible period
92A Effect of extending a person's continuous flexible period after review
93 Effect on instalment periods of employer determination coming into force after review
94 Effect on instalment periods of revocation etc.
95 Paying instalment on payday for later instalment—no later instalment
96 Paying instalment on particular day—complying with obligation
97 Effect of garnishee etc. order
98 Exemption from operation of workers' compensation and accident compensation laws
99 Period receiving parental leave pay is not a period of paid leave
99A Payment of paid parental leave does not affect other employer obligations
Part 3‑5—Employer determinations
Division 1—Guide to this Part
100 Guide to this Part
Division 2—Making employer determinations
101 Making employer determinations
102 Secretary must give notice of employer determination
103 Employer must respond to notice of employer determination
104 Requirements for an acceptance notice
105 Giving bank account and pay cycle information etc. after review
106 Effect of decision on review that parental leave pay is payable
Division 3—When an employer determination is in force
107 When an employer determination comes into force
108 Revocation of an employer determination
Division 4—Election by employer to pay instalments
109 Election by employer to pay instalments
110 Employer may withdraw an election
111 Secretary may cancel an election
112 When an election is in force
Division 5—Notice of decisions
113 Notice of outcome of a payability determination
114 Notice of varying, setting aside etc. payability determination
115 Notice of other decisions
Chapter 3A—Paid Parental Leave Superannuation Contributions
Part 1—Payability and amount of PPL superannuation contribution
Division 1—Guide to this Part
115A Guide to this Part
Division 2—Payability and amount of PPL superannuation contribution
115B Person for whom PPL superannuation contribution payable
115C Amount of PPL superannuation contribution
115D Commissioner's determination
Part 2—Payment of PPL superannuation contributions
Division 1—Guide to this Part
115E Guide to this Part
Division 2—How payments are made
115F Commissioner to determine where PPL superannuation contribution is to be directed
115G Return of PPL superannuation contribution that cannot be credited to account
115H Payment of PPL superannuation contribution
115J Commissioner to give payment information
Division 3—Underpayments
115K Underpayment determinations
115L Return of underpaid amount that cannot be credited to account
115M Interest amount if underpaid amount paid late in certain circumstances
115N Interest amount if underpaid amount due to administrative error
Division 4—Overpayments
115P Recovery of overpayment of PPL superannuation contribution
Division 5—General interest charge
115Q When general interest charge payable
Part 3—Enforcement
Division 1—Guide to this Part
115R Guide to this Part
Division 2—Record keeping
115S Records to be kept and retained by superannuation provider
Division 3—Infringement notices
115T When an infringement notice can be served
115U Matters to be included in an infringement notice
115V Withdrawal of infringement notice
115W What happens if penalty is paid
115X More than one infringement notice may not be served for the same offence
115Y Infringement notice not required to be served
115Z Commissioner may extend period for payment of penalty
Part 4—Administration
Division 1—Guide to this Part
115ZA Guide to this Part
Division 2—Administration of this Chapter
115ZB Commissioner to have general administration of this Chapter
115ZC Decisions to be in writing
115ZD Commissioner may arrange for use of computer programs to make decisions
115ZE Tax file numbers
Division 3—Review of decisions
115ZF Review of decisions
115ZG Authorised review officers
115ZH Withdrawal of review applications
Chapter 4—Compliance and enforcement
Part 4‑1—Information gathering
Division 1—Guide to this Part
116 Guide to this Part
Division 2—Information gathering
Subdivision A—Gathering information from any person
116A Reasonable belief needed to require information or documents
117 General power to obtain information
118 Power to obtain information from a person who owes a debt to the Commonwealth
119 Obtaining information about a person who owes a debt to the Commonwealth
120 Written notice of requirement
121 Relationship with other laws
122 Offence—failure to comply with requirement
122A Self‑incrimination
122B Use of information in investigations etc.
Subdivision B—Gathering information relating to tax file numbers
123 Secretary may require Commissioner of Taxation to provide tax file numbers etc.
124 Purposes for which tax file numbers may be used
Subdivision C—Obligation to notify of change of circumstances
125 Obligation to notify of change of circumstances
Division 3—Confidentiality
126 Operation of Division
127 Obtaining and using protected information
128 Disclosing personal information
129 Offence—unauthorised access to protected information
130 Offence—unauthorised use of protected information
130A Disclosure of information by ART members—threat to life, health or welfare
131 Offence—soliciting disclosure of protected information
132 Offence—offering to supply protected information
Division 4—Offences against Parts 7.3 and 7.4 of the Criminal Code
133 Repayment of instalment of parental leave pay or PPL funding amount
134 Penalty where person convicted of more than one offence
135 Joining of charges
136 Particulars of each offence
137 Trial of joined charges
138 Evidentiary effect of Secretary's certificate
139 Enforcement of court certificate as judgment
Part 4‑2—Compliance
Division 1—Guide to this Part
140 Guide to this Part
Division 2—Referring matters to the Fair Work Ombudsman
141 Functions of the Fair Work Ombudsman
142 Exercise of compliance powers
143 Referring matters to the Fair Work Ombudsman
144 Fair Work Ombudsman to notify of outcome of investigation
Division 3—Civil penalty orders
146 Civil penalty provisions
147 Civil penalty orders
156 Requirement for person to assist in applications for civil penalty orders
Division 4—Compliance notices
157 Giving a compliance notice
158 Fair Work Ombudsman to notify of outcome of compliance notice
Division 5—Infringement notices
159 Infringement notices
Part 4‑3—Debt recovery
Division 1—Guide to this Part
164 Guide to this Part
Division 2—Main debts recoverable under this Act
165 Debts due to the Commonwealth
166 Parental leave pay instalment debts—instalments paid by employer
167 Parental leave pay instalment debts—instalments paid by the Secretary
168 PPL funding amount debts—amounts not paid as parental leave pay instalments
169 Wrong person receives parental leave pay instalment or PPL funding amount
170 Joint and several liability for debts arising because of false and misleading statements
171 Debts under the Data‑matching Program (Assistance and Tax) Act 1990
Division 3—Parental leave pay recoverable by employees from employers
172 PPL funding amount debts—debts owing by employers to employees
Division 4—Debt notices and interest on debts
173 Notices in respect of debt
174 Interest charge—no debt payment arrangement in effect
175 Interest charge—failure to comply with or termination of debt payment arrangement
176 Other rules for interest charge
177 What is the interest charge rate?
178 Exemption from interest charge—general
179 Exemption from interest charge—Secretary's determination
180 Guidelines on interest charge provisions
Division 5—How the Commonwealth can recover debts
181 Debts to which Division 5 applies
182 How to recover debts
183 Legal proceedings
184 Garnishee notices—general
185 Garnishee notices—amounts paid in compliance
186 Garnishee notices—debt for failure to comply with notice
187 Garnishee notices—offence for non‑compliance
188 Garnishee notices—relationship with other laws
190 Payment of debts by arrangement
190A Secretary may determine amounts to be deducted from instalments payable to debtor
191 Deductions from instalments payable to another person
192 Recovery from an ADI
192A No time limit on debt recovery action
Division 6—Writing off debts
193 When debts can be written off
Division 7—Waiver of debts
194 Waiver of debts—general
195 Waiver of debts—administrative error
196 Waiver of debts—arising from offence
197 Waiver of debts—small debts
198 Waiver of debts—settlement of civil actions
199 Waiver of debts—special circumstances
200 Waiver of debts—determined classes
Division 7A—Departure prohibition orders
Subdivision A—Secretary may make departure prohibition orders
200A Secretary may make departure prohibition orders
Subdivision B—Departure from Australia of debtors prohibited
200B Departure from Australia of debtors prohibited
Subdivision C—Other rules for departure prohibition orders
200C Notification requirements for departure prohibition orders
200D Operation of departure prohibition order
200E Revocation and variation of departure prohibition orders
200F Notification requirements for revocations and variations
Subdivision D—Departure authorisation certificates
200G Application for departure authorisation certificate
200H When Secretary must issue departure authorisation certificate
200J Security for person's return to Australia
200K What departure authorisation certificate must authorise
200L Notification requirements for departure authorisation certificates
200M Notification requirements for substituted days
Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates
200N Appeals to courts against making of departure prohibition orders
200P Jurisdiction of courts
200Q Orders of court on appeal
200R Review of decisions
Subdivision F—Enforcement
200S Powers of officers of Customs and members of the Australian Federal Police
200T Privilege against self‑incrimination
200U Production of authority to depart
Subdivision G—Interpretation
200V Interpretation—departure from Australia for foreign country
200W Meaning of Australia
Division 8—Miscellaneous
201 Overseas application of debts
201A Debts arising from civil penalty orders
Chapter 5—Review of decisions
Part 5‑1—Internal review of decisions
Division 1—Guide to this Part
202 Guide to this Part
Division 2—Internal review of decisions
203 Internal review—own‑initiative review by Secretary
204 Internal review—own‑initiative review and tribunal review
205 Internal review—review following application
206 Internal review—application for review of claimant decision
207 Internal review—application for review of employer determination decision
208 Internal review—application for review of employer funding amount decision
209 Internal review—withdrawal of application
210 Internal review—when decision made on review comes into force
211 Internal review—notice of decision on review of claimant decision
212 Internal review—notice of decision relating to employer
Part 5‑2—ART review of certain decisions
Division 1—Guide to this Part
213 Guide to this Part
Division 2—ART review of claimant decisions
215 Application of this Division
216 ART review of claimant decision—application for review
Division 3—ART review of employer decisions
223 Application of this Division
224 ART review of employer decision—application for review
Division 4—Other matters relating to ART reviews
224A Person who made the decision
224B Decision‑maker taken to have elected not to participate in ART review proceeding
225 Operation and implementation of decision under ART review
225A Remitting decisions for reconsideration
225B Requesting reasons for decision
225C Legal or financial assistance
226 Variation of original decision after application is made for ART review
227 Procedure on receipt of application for certain ART reviews
230 ART's power to obtain information for ART review
231 ART may require Secretary to obtain information for ART review
232 Hearing of certain ART reviews in private
233 Costs of ART review
234 When ART decision on ART review comes into force
Part 5‑4—Other matters relating to review
Division 1—Guide to this Part
270 Guide to this Part
Division 2—Other matters relating to review
271 Authorised review officers
272 Review body may determine events to have happened, or not to have happened
273 Certain income test determinations not to be changed on review
273A Settlement of proceedings before the ART
Chapter 6—Miscellaneous
Part 6‑1—How this Act applies in particular circumstances
Division 1—Guide to this Part
274 Guide to this Part
Division 2—How this Act applies to an adopted child
275 How this Act applies to an adopted child
Division 3—How this Act applies to claims made in exceptional circumstances and other cases
276 How this Act applies to claims made in exceptional circumstances
277 Caring for a child when a child is stillborn or dies
Division 4—How this Act applies to Commonwealth employment
278 How this Act applies to Commonwealth employment
Division 5—Loss of parental leave pay for persons on security grounds
278A Simplified outline of this Division
278B Loss of parental leave pay for persons on security grounds
278C Security notice from Home Affairs Minister
278D Notice from Foreign Affairs Minister
278F Copy of security notice to be given to Secretaries
278G Period security notice is in force
278GA Annual review of security notice
278H Revoking a security notice
278J Notices may contain personal information
278K Decisions under Division not decisions of officers
278L Notices not legislative instruments
Part 6‑2—Nominees
Division 1—Guide to this Part
279 Guide to this Part
Division 2—Appointment of nominees
280 Appointment of payment nominee
281 Appointment of correspondence nominee
282 Provisions relating to appointments
283 Suspension and cancellation of nominee appointments
Division 3—Payment to payment nominee
284 Payment of instalments to payment nominee
Division 4—Functions and responsibilities of nominees
285 Actions of correspondence nominee on behalf of principal
286 Giving of notices to correspondence nominee
287 Compliance by correspondence nominee
288 Nominee to inform Department of matters affecting ability to act as nominee
289 Statement by payment nominee regarding disposal of money
Division 5—Other matters relating to nominees
290 Protection of principal against liability for actions of nominee
291 Protection of nominee against criminal liability
292 Duty of nominee to principal
293 Saving of Secretary's powers of revocation
294 Saving of Secretary's powers to give notices to principal
295 Notification of nominee where notice given to principal
296 Right of nominee to attend with principal
Part 6‑3—Other matters
Division 1—Guide to this Part
297 Guide to this Part
Division 2—The Paid Parental Leave Rules
298 The PPL rules
299 Extension of Act to persons who are not employees and employers
Division 3—Jurisdiction of courts
300 Jurisdiction of Federal Court
301 Jurisdiction of Federal Circuit and Family Court of Australia (Division 2)
Division 4—Other matters
302 General administration
303 Delegation
304 Decisions to be in writing
305 Secretary may arrange for use of computer programs to make decisions
306 Notice of decisions
307 Appropriation
307A Review of the operation of this Act
308 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes
An Act to provide for a paid parental leave scheme, and for related purposes
Chapter 1—Introduction
Part 1‑1—Introduction
Division 1—Preliminary
1  Short title
  This Act may be cited as the Paid Parental Leave Act 2010.
2  Commencement
  This Act commences on 1 October 2010.
3  Act binds Crown
 (1) This Act binds the Crown in each of its capacities.
 (2) However, this Act does not make the Crown liable to be prosecuted for an offence.
3AA  Norfolk Island
  This Act extends to Norfolk Island.
Division 1A—Objects of this Act
3A  Objects of this Act
 (1) This Act establishes a paid parental leave scheme for the payment of parental leave pay and paid parental leave superannuation contributions.
 (2) The objects of the paid parental leave scheme are to:
 (a) signal that taking time out of the paid workforce to care for a child is part of the usual course of life and work for both parents; and
 (b) promote equality between men and women and balance between work and family life; and
 (c) provide financial support to parents caring for children, in order to:
 (i) allow those parents to take time off work to care for the child after the child's birth or adoption; and
 (ii) enhance the health and development of birth mothers and children; and
 (iii) encourage women to continue to participate in the workforce; and
 (iv) provide those parents with flexibility to balance work and family life; and
 (v) increase the time that fathers and partners take off work around the time of birth or adoption; and
 (vi) create further opportunities for fathers and partners to bond with their child; and
 (vii) allow fathers and partners to take a greater share of caring responsibilities and to support mothers and partners from the beginning; and
 (viii) reduce the long term financial impact of taking time off work to care for the child by adding to the superannuation balances of those parents.
 (3) The financial support provided by this Act is intended to complement and supplement existing entitlements to paid or unpaid leave in connection with the birth or adoption of a child.
Division 2—Guide to this Act
4  Guide to this Act
      Overview
      This Act provides for the payment of parental leave pay following the birth of a child or, for adoption, the placement of a child.
      Parental leave pay is payable to a person for a child for a flexible PPL day for the child. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.
      Parental leave pay is paid in instalments at the daily national minimum wage amount for a day that is a flexible PPL day for the child and for which parental leave pay is payable to the person.
      Parental leave pay is paid by either the person's employer (if it is for at least 40 consecutive flexible PPL days for a child that are week days) or the Secretary.
      Chapter 2—When parental leave pay is payable to a person
      Chapter 2 sets out when parental leave pay is payable to a person. The key provisions for the Chapter are found in Part 2‑1.
      A person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.
      The Secretary cannot make that determination if the person is not eligible for parental leave pay. Part 2‑3 has the rules about eligibility.
      The Secretary also cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims.
      There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.
      Chapter 3—Payment of parental leave pay
      Chapter 3 sets out how parental leave pay is paid to a person.
      Part 3‑1 is about instalments of parental leave pay. It deals with when instalments must be paid, whether the person's employer or the Secretary must pay them and the amount of the instalments.
      Part 3‑2 sets out when a person's employer must pay instalments to the person. An employer is required to pay an instalment to a person in relation to a child if:
             (a) an employer determination has come into force for the employer and the person; and
             (b) the instalment is payable in relation to a flexible PPL day for the child that falls within the person's continuous flexible period for the child (which consists of at least 40 consecutive flexible PPL days for the child that are week days); and
             (c) the employer has been paid enough by the Secretary to fund the instalment.
      Part 3‑3 sets out when the Secretary must pay instalments directly to the person. For instance, the Secretary is required to do that if an employer determination is never made for the person (e.g. the person is a contractor and so does not have an employer). There are some other circumstances in which the Secretary is also required to pay instalments directly to the person (such as when an employer determination is being reviewed or has been revoked).
      Part 3‑4 has general rules about the payment of instalments (such as what happens when an instalment cannot be paid on the day specified in this Act).
      Part 3‑5 is about employer determinations. If an employer determination is in force for an employer and a person, the employer must pay instalments to the person. The Secretary must be satisfied that certain conditions have been met before the Secretary can make an employer determination.
      Chapter 3A—PPL superannuation contributions
      A PPL superannuation contribution is payable for a person for an income year if one or more PPL funding amounts or instalments relating to the person are paid by the Secretary in the income year.
      The amount of a PPL superannuation contribution is calculated on the basis of the SG charge percentage for the income year and is generally paid by the Commissioner of Taxation in the subsequent income year to a complying superannuation fund for the person.
      The Commissioner of Taxation has the general administration of Chapter 3A.
      Chapter 4—Compliance and enforcement
      Chapter 4 deals with compliance and enforcement.
      Part 4‑1 allows the Secretary to gather information for the purposes of checking compliance with this Act. It also deals with the confidentiality of personal and protected information.
      Part 4‑2 deals with other compliance matters. It allows the Secretary to refer matters to the Fair Work Ombudsman for investigation if the Secretary has reason to believe that an employer has not complied with certain obligations under this Act. It also deals with civil penalty provisions, compliance notices and infringement notices.
      Part 4‑3 provides for debts in relation to the paid parental leave scheme, and for the recovery of debts owing to the Commonwealth.
      Chapter 5—Administrative review of decisions
      Chapter 5 is about administrative review of decisions made under this Act.
      Part 5‑1 allows the Secretary, on the Secretary's own initiative, to conduct an internal review of decisions made under this Act. It also allows a person whose interests are affected by certain types of decisions to seek internal review of those decisions, and an employer to seek internal review of certain types of decisions that affect employers.
      Part 5‑2 allows a person to apply to the Administrative Review Tribunal (ART) for review of certain decisions made under this Act. This review is called ART review.
      If a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review.
      In other circumstances, application may be made for review (a "second review") of the decision by the ART on ART review. Applications for second review are made under the ART Act.
      Part 5‑4 has miscellaneous provisions relating to reviews of decisions made under this Act.
      Chapter 6—Miscellaneous
      Chapter 6 has miscellaneous provisions.
      Part 6‑1 has rules that modify this Act so that it applies correctly in 3 limited kinds of cases—adoption, claims made in exceptional circumstances etc. and Commonwealth employment.
      Part 6‑2 is about payment nominees (who are people who can receive payments of instalments of parental leave pay on behalf of other people for the purposes of this Act) and correspondence nominees (who are people who can receive notices on behalf of other people for the purposes of this Act).
      Part 6‑3 deals with other miscellaneous matters, such as the PPL rules, delegations and regulations.
Part 1‑2—Definitions
Division 1—Guide to this Part
5  Guide to this Part
      This Part is about the terms that are defined in this Act.
      Division 2 has the Dictionary (see section 6). The Dictionary is a list of every term that is defined in this Act. A term will either be defined in the Dictionary itself, or in another provision of this Act. If another provision defines the term, the Dictionary will have a signpost to that definition.
Division 2—The Dictionary
6  The Dictionary
  In this Act:
ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.
acceptance notice: see section 103.
ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.
adjusted taxable income: see section 38.
ART means the Administrative Review Tribunal.
ART Act means the Administrative Review Tribunal Act 2024.
ART Principal Registrar means the Chief Executive Officer and Principal Registrar of the ART.
ART review:
 (a) in relation to an ART reviewable claimant decision—see section 216; and
 (b) in relation to an ART reviewable employer decision—see section 224.
ART reviewable claimant decision: see subsection 215(3).
ART reviewable employer decision: see subsection 223(2).
Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Note: In Division 7A of Part 4‑3 (about departure prohibition orders), Australia has an extended meaning.
Australian‑based employee means an employee:
 (a) whose primary place of work is in Australia; or
 (b) who is employed by an Australian government employer.
Australian government employer means:
 (a) the Commonwealth; or
 (b) a State; or
 (c) a Territory; or
 (d) a body corporate established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or
 (e) a body corporate:
 (i) incorporated under a law of the Commonwealth, a State or a Territory; and
 (ii) in which the Commonwealth, a State or a Territory, has a controlling interest.
Australian residency test: see sections 45 and 46.
Australian resident has the same meaning as in the Social Security Act.
Australian travel document has the same meaning as in the Australian Passports Act 2005.
authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.
authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.
bank account includes an account held with an ADI.
bank account information: see subsection 104(2).
base contribution: see subsection 115C(2).
base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.
birth verification form: see subsection 18(4).
born prematurely: a child is born prematurely if, at the time of the child's delivery, the child's period of gestation is less than 37 weeks.
business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
caring: see section 47.
Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
claim means a PPL claim or special PPL claim for parental leave pay for a child.
claimant means a person who is a PPL claimant or special PPL claimant.
claimant decision: see section 206.
claimant's work cessation day: see paragraph 33(2A)(c).
Commissioner means the Commissioner of Taxation.
Commonwealth agency means any of the following:
 (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;
 (b) any other unincorporated body established for a public purpose by or under a law of the Commonwealth.
compliance notice: see subsection 157(3).
complying superannuation fund has the same meaning as in the Income Tax Assessment Act 1997.
conditional eligibility determination means a determination of a kind mentioned in paragraph 13(6)(b) or 14(4)(b).
constitutionally protected fund has the same meaning as in the Income Tax Assessment Act 1997.
continuous flexible period: see section 71A.
controls an entity: see subsection 35(4).
correspondence nominee means a person who is appointed as a correspondence nominee under section 281.
COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:
 (a) either:
 (i) the child is or was born between 22 March 2020 and 31 March 2021; or
 (ii) if the claim is made before the child's birth—the child's expected date of birth is during that period; and
 (b) the person must satisfy the work test to be eligible for parental leave pay; and
 (c) the Secretary is satisfied that any of the following circumstances apply in relation to the person:
 (i) the person became unemployed as a result of the adverse effects of the coronavirus known as COVID‑19;
 (ii) the person's working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;
 (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and
 (d) as a result of that circumstance applying in relation to the person, the person would not satisfy the work test if the person's work test period were the period under section 33.
COVID‑19 Australian Government payment: see subsection 34(6).
COVID‑19 Australian Government payment period: see subsection 34(5).
credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.
daily national minimum wage amount: see subsection 65(2).
debt payment arrangement: see section 190.
decision has the same meaning as in the ART Act.
defence force member means a member of the Australian Defence Force.
departure authorisation certificate means a certificate under Subdivision D of Division 7A of Part 4‑3.
departure prohibition order means an order under Subdivision A of Division 7A of Part 4‑3 (including such an order varied under Subdivision C of that Division).
effective claim means a claim that is made in accordance with Part 2‑4.
eligible for parental leave pay: see section 31AA.
employee has its ordinary meaning and:
 (a) includes a reference to a person who is usually such an employee; and
 (b) does not include a person on a vocational placement.
employer has its ordinary meaning and includes a reference to a person who is usually such an employer.
employer determination: see section 101.
employer determination decision: see section 207.
employer funding amount decision: see section 208.
employer notice means the later of any one or more of the following notices given to an employer:
 (a) a notice under section 102;
 (b) a notice under section 113;
 (c) a notice under section 114.
engage in conduct means:
 (a) do an act; or
 (b) omit to perform an act.
entity means any of the following:
 (a) a natural person;
 (b) a body corporate;
 (c) a body politic;
 (d) a partnership;
 (e) any other unincorporated association or body of persons;
 (f) a trust.
exceptional circumstances: a claim is made in exceptional circumstances if it is made by a person who satisfies:
 (a) paragraph 54(1)(g) (which deals with PPL claims); or
 (b) paragraph 54(2)(b) (which deals with special PPL claims).
Fair Work Act means the Fair Work Act 2009.
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
family assistance law has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999.
family PPL income limit: see subsection 41(2).
farm household allowance has the same meaning as in the Farm Household Support Act 2014.
Federal Court means the Federal Court of Australia.
financial institution means:
 (a) an ADI; or
 (b) the Reserve Bank of Australia; or
 (c) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution.
flexible PPL day: see subsection 11D(1).
Foreign Affairs Minister means the Minister administering the Australian Passports Act 2005.
garnishee, in relation to a garnishee notice: see section 184.
garnishee notice: see section 184.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
guidance and appeals panel has the same meaning as in the ART Act.
guidance and appeals panel application has the same meaning as in the ART Act.
guidance and appeals panel proceeding has the same meaning as in the ART Act.
has not previously satisfied the work and income tests: a person has not previously satisfied the work and income tests in relation to a child if both of the following apply:
 (a) no payability determination is in force that parental leave pay is payable to the person in relation to the child;
 (b) no conditional eligibility determination is in force that relates to the person and child.
holder, of a visa, has the same meaning as in the Migration Act 1958.
Home Affairs Minister means the Minister administering the Australian Security Intelligence Organisation Act 1979.
Human Services Department means Services Australia.
Human Services Secretary means the Chief Executive Officer of Services Australia.
income support payment has the same meaning as in section 23 of the Social Security Act.
income test: see section 37.
income year has the same meaning as in the Income Tax Assessment Act 1997.
indexation day: see subsection 42(1).
indexation factor: see subsection 43(1).
indexed amount: see subsection 42(3).
individual PPL income limit: see subsection 41(1).
initial eligibility determination: see section 26A.
insolvent: a person is insolvent if:
 (a) for a natural person—the person is an insolvent under administration; and
 (b) for a person that is or was a body corporate:
 (i) the person is a Chapter 5 body corporate (within the meaning of the Corporations Act 2001) or an entity with a similar status under a law of a foreign country; or
 (ii) a provisional liquidator has been appointed in relation to the person under section 472 of the Corporations Act 2001; or
 (iii) a person with a similar status to a provisional liquidator has been appointed in relation to the person under a law of a foreign country.
instalment means an instalment of parental leave pay.
instalment period for a person: see section 64.
interest charge rate: see section 177.
jobkeeper payment: see subsection 34(4).
jobkeeper payment period: see subsection 34(3).
law enforcement officer means:
 (a) a member of a police force or police service of the Commonwealth, a State or a Territory; or
 (b) a person appointed to a position for the purposes of being trained as a member of a police force or police service of the Commonwealth, a State or a Territory; or
 (c) a person who has the powers and duties of a member of a police force or police service of the Commonwealth, a State or a Territory;
and, without limiting paragraphs (a), (b) and (c), includes a police reservist, a police recruit, a police cadet, a junior constable, a police medical officer, a special constable, an ancillary constable or a protective services officer.
legal personal representative of a person who has died means an executor or administrator of the person's estate.
minimum amount for a PPL funding amount: see subsection 76(2).
national minimum wage order has the same meaning as in the Fair Work Act.
nominal interest rate amount: see subsection 115C(5).
nominee means a correspondence nominee or a payment nominee.
officer means a person performing duties, or exercising powers or functions, under or in relation to this Act.
original debt: see section 184.
original debtor: see section 184.
paid enough to fund an instalment: see section 73.
paid work: see section 35.
parent:
 (a) when used in relation to a child who has been adopted—means an adoptive parent of the child; and
 (b) when used in relation to a child born because of the carrying out of an artificial conception procedure—means a person who is a parent of the child under section 60H of the Family Law Act 1975; and
 (c) when used in relation to a child born because of a surrogacy arrangement—includes a person who is a parent of the child under section 60HB of the Family Law Act 1975.
parental leave pay means payments of parental leave pay under this Act.
partner has the same meaning as in the Social Security Act.
payability determination means a determination made under section 13 or 14 that parental leave pay is, or is not, payable to a person for a child.
pay cycle information: see subsection 104(3).
payday for an instalment: see section 64.
payment date means:
 (a) for a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115H; or
 (b) for an underpaid amount of a PPL superannuation contribution—the date worked out in accordance with the PPL rules made for the purposes of section 115M.
payment nominee means a person who is appointed as a payment nominee under section 280.
payroll cut‑off for an instalment that is payable to a person means the last day on which the person's employer can reasonably make changes to the instalment to be paid to, or in relation to, the person on the person's payday for the instalment.
permanent visa has the same meaning as in the Migration Act 1958.
permissible break: see subsection 36(1).
PPL is short for paid parental leave.
PPL agency means:
 (a) the Department; or
 (b) the Human Services Department.
PPL agency representative means:
 (a) for the Department—the Secretary; or
 (b) for the Human Services Department—the Chief Executive Centrelink or the Chief Executive Medicare.
PPL claim: see subsection 53(2).
PPL claimant means a person who has made an effective PPL claim for parental leave pay for a child.
PPL funding amount: see subsection 75(1).
PPL requirement: see subsection 287(6).
PPL rules (short for Paid Parental Leave Rules) means the rules made by the Minister under section 298.
PPL superannuation contribution (short for Paid Parental Leave superannuation contribution) means a PPL superannuation contribution payable under section 115B.
principal in relation to a nominee, means the person in relation to whom the nominee was appointed.
protected information means:
 (aa) information about a person that is or was held in the records of the Department; or
 (ab) information about a person that is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or
 (a) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
 (b) information about a person obtained by an officer under this Act that was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
 (c) information to the effect that there is no information about a person held in the records of a PPL agency.
provider of an RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
provisional indexed amount: see section 42.
qualifying period: see section 32.
qualifying work: see section 34.
reference income year: see section 39.
Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.
relevant family PPL income limit: see subsection 40(2).
relevant individual PPL income limit: see subsection 40(1).
resides in Australia has the same meaning as in the Social Security Act.
RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
saved amount: see subsection 97(2).
Secretary means the Secretary of the Department.
security notice means a notice under section 278C.
SG charge percentage: see subsection 115C(4).
Social Security Act means the Social Security Act 1991.
social security benefit has the same meaning as in the Social Security Act.
social security law has the same meaning as in the Social Security Act.
social security pension has the same meaning as in the Social Security Act.
special category visa has the same meaning as in the Migration Act 1958.
special PPL claim: see subsection 53(3).
special PPL claimant means a person who has made an effective special PPL claim for parental leave pay for a child for which another person has made a PPL claim.
stillborn, in relation to a child, means a child:
 (a) who weighs at least 400 grams at delivery or whose period of gestation was at least 20 weeks; and
 (b) who has not breathed since delivery; and
 (c) whose heart has not beaten since delivery.
subject to review: an employer determination is subject to review until:
 (a) any applicable time limits for applying for a review (however described) or lodging an appeal (however described) of or in relation to the determination have expired; and
 (b) if there is such a review or appeal of or in relation to the determination—the review or appeal (and any later reviews or appeals) have been finally disposed of.
Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.
superannuation provider means:
 (a) the trustee of a complying superannuation fund; or
 (b) the provider of an RSA; or
 (c) the trustee of a constitutionally protected fund.
taxation officer means a person who is a taxation officer within the meaning of subsection 355‑30(2) in Schedule 1 to the Taxation Administration Act 1953.
tax file number has the same meaning as in section 202A of the Income Tax Assessment Act 1936.
tax file number statement: see subsection 59(1).
this Act includes the PPL rules and the regulations.
transfer day: see subsections 84(3), (4) and (5).
trustee of a superannuation fund, or constitutionally protected fund, means:
 (a) if there is a trustee (within the ordinary meaning of that expression) of the fund—the trustee; or
 (b) otherwise—the person who manages the fund.
underpaid amount of a PPL superannuation contribution has the meaning given by subsection 115K(2).
verifies a child's birth: see section 18.
veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans' Entitlements Act 1986.
vocational placement means a placement that is:
 (a) undertaken with an employer for which a person is not entitled to be paid any remuneration; and
 (b) undertaken as a requirement of an education or training course; and
 (c) authorised under a law or an administrative arrangement of the Commonwealth, a State or a Territory.
week day means a day that is not a Saturday or a Sunday.
working day means a day that is not a Saturday, a Sunday or a public holiday.
work test: see Division 3 of Part 2‑3.
work test period: see sections 33 and 33A.
Chapter 2—When parental leave pay is payable to a person
Part 2‑1—Key provisions
Division 1—Guide to this Part
7  Guide to this Part
      This Part has the key provisions for this Chapter (which deals with when parental leave pay is payable to a person).
      A person can only be paid parental leave pay if the Secretary makes a determination that parental leave pay is payable to the person. Part 2‑2 has the rules about when the Secretary can make that determination.
      The Secretary cannot make that determination if the person has not made a claim for parental leave pay. Part 2‑4 has the rules about claims. There are 2 types of claims: PPL claims and special PPL claims. These claims relate to each other, although PPL claims are the main type of claim. PPL claims will often be the only claims that are made.
      If the Secretary makes a determination that parental leave pay is payable to a person for one or more flexible PPL days for a child of the person, parental leave pay is payable for the particular days specified in the determination. The number of flexible PPL days for the child for which parental leave pay can be paid is limited.
      The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.
      The person's employer or the Secretary will pay instalments of parental leave pay that are payable to a person (see Chapter 3 for the rules about the payment of parental leave pay).
Division 3—When parental leave pay for a flexible PPL day for a child is payable to a person
11A  A determination must be made for parental leave pay for a flexible PPL day for a child to be payable to a person
  Parental leave pay is payable to a person for a flexible PPL day for a child if a determination of the Secretary that parental leave pay is payable to the person for that day is in force under section 13 or 14.
Note: See Division 2 of Part 2‑2 for the rules about when the Secretary can make such a determination.
11B  For a determination to be made, the person must be eligible
  The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person was or will be eligible for parental leave pay on that day.
Note: See Part 2‑3 for the rules about when a person is eligible for parental leave pay on a flexible PPL day for a child.
11C  For a determination to be made, the person must claim
  The Secretary cannot make a determination under section 13 or 14 that parental leave pay is payable to a person for a flexible PPL day for a child unless the person has made:
 (a) an effective PPL claim for parental leave pay for that day (in which case the person is a PPL claimant); or
 (b) an effective special PPL claim for parental leave pay for that day (in which case the person is a special PPL claimant).
Note: See Part 2‑4 for the rules about how to make an effective claim.
11D  Flexible PPL day
  A day is a flexible PPL day for a child if the day occurs in the period that:
 (a) starts on the day the child is born; and
 (b) ends on the day before the child's second birthday.
Part 2‑2—Determinations about whether parental leave pay is payable to a person
Division 1—Guide to this Part
12  Guide to this Part
      This Part is about the Secretary making determinations about whether parental leave pay is payable to a person. These determinations are payability determinations. A person cannot be paid parental leave pay unless there is a payability determination that parental leave pay is payable to the person.
      Division 2 has the rules that apply to the Secretary when making a payability determination in relation to whether parental leave pay is payable to a person for a flexible PPL day for a child. Different rules apply depending on whether the claim is a PPL claim or a special PPL claim. The Secretary may only make a determination that parental leave pay is payable to certain PPL claimants and special PPL claimants for one or more flexible PPL days if permission has been given to claim those days.
      Division 3 has restrictions that apply in particular circumstances to prevent the Secretary from making a payability determination that parental leave pay is payable to a person (for example, where the child's birth has not been verified or where the limit on the number of flexible PPL days for which parental leave pay is payable to more than one person has been exceeded).
      Division 4 has general rules that apply to payability determinations (for example, if the Secretary makes a determination, the Secretary must give a notice of it to the claimant).
      Division 5 deals with initial eligibility determinations. These determinations can be made by the Secretary before the Secretary makes a payability determination. The Secretary can make an initial eligibility determination if the Secretary is satisfied that the person satisfies, or will satisfy, particular eligibility criteria. If the Secretary makes a determination, the Secretary must give a notice of it to the claimant.
Division 2—Determination about whether parental leave pay for a flexible PPL day is payable to a person
13  Determination on a PPL claim
When a claim is to be determined under this section
 (1) If:
 (a) a PPL claimant has made an effective PPL claim for parental leave pay for a child; and
 (b) one or more flexible PPL days for the child (the claimed days) have been specified in the claim;
the Secretary must make a determination on the PPL claim under this section.
When parental leave pay is payable to the PPL claimant for one or more claimed days
 (2) The Secretary must determine that parental leave pay is payable to the PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:
 (a) the PPL claimant was or will be eligible for parental leave pay on those days; and
 (b) if:
 (i) the PPL claimant is a person covered by subsection (3); and
 (ii) the child's birth mother has not previously satisfied the work test in relation to the child;
  the child's birth mother satisfies the work test on the day the determination is made; and
 (c) if:
 (i) the PPL claimant is the partner of an adoptive parent of the child; and
 (ii) an adoptive parent of the child has not previously satisfied the work test in relation to the child;
  the person who gave the PPL claimant the permission referred to in subparagraph (e)(i) satisfies the work test on the day the determination is made; and
 (d) if the PPL claimant is a person covered by subsection (3) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:
 (i) a permission has been given to the PPL claimant under paragraph 15(1)(a) in relation to the child; and
 (ii) the permission has not been revoked; and
 (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission; and
 (e) if the PPL claimant is a person covered by subsection (4) and the circumstances prescribed by the rules for the purposes of this paragraph do not apply to the PPL claimant:
 (i) a permission has been given to the PPL claimant under paragraph 15(1)(b) or (c) in relation to the child; and
 (ii) the permission has not been revoked; and
 (iii) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.
Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.
 (3) The following persons are covered by this subsection:
 (a) a person who:
 (i) is a parent (other than an adoptive parent) of the child; and
 (ii) is not the child's birth mother;
 (b) the partner of the child's birth mother;
 (c) the partner of a person covered by paragraph (a).
 (4) The following persons are covered by this subsection:
 (a) an adoptive parent of the child, if a payability determination under this section that parental leave pay for the child is payable is in force in relation to another adoptive parent of the child;
 (b) the partner of an adoptive parent of the child.
 (5) The Secretary must specify in a determination made under subsection (2) the claimed days for which parental leave pay is payable to the PPL claimant.
When parental leave pay is not payable to the PPL claimant for one or more claimed days
 (6) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:
 (a) determine that parental leave pay is not payable to the PPL claimant for those days; and
 (b) if:
 (i) the PPL claimant has not previously satisfied the work and income tests in relation to the child; and
 (ii) the Secretary is satisfied that the PPL claimant satisfies the work test and income test on the day the determination is made;
determine that the PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.
 (7) The Secretary must specify in the determination made under subsection (6) the claimed days for which parental leave pay is not payable to the PPL claimant.
14  Determination on a special PPL claim
When a claim is to be determined under this section
 (1) If:
 (a) a special PPL claimant has made an effective special PPL claim for parental leave pay for a child; and
 (b) one or more flexible PPL days for the child (the claimed days) have been specified in the claim;
the Secretary must make a determination on the special PPL claim under this section.
When parental leave pay is payable to special PPL claimant for the claimed days
 (2) The Secretary must determine that parental leave pay is payable to the special PPL claimant for one or more of the claimed days if, when making the determination, the Secretary is satisfied that:
 (a) a payability determination under section 13 that parental leave pay for the child is payable to a PPL claimant is in force; and
 (b) the special PPL claimant was or will be eligible for parental leave pay on those days; and
 (c) if the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made—a permission has been given to the special PPL claimant under subsection 15(2) in relation to the child; and
 (d) the permission has not been revoked; and
 (e) if the determination were made, the number of flexible PPL days for the child for which parental leave pay would be payable to the person would not exceed the number of flexible PPL days specified in the permission.
Note: The Secretary is prevented from making a determination under this subsection in certain circumstances: see Division 3.
 (3) The Secretary must specify in the determination made under subsection (2) the claimed days for which parental leave pay is payable to the special PPL claimant.
When parental leave pay is not payable to the special PPL claimant for the claimed days
 (4) If the Secretary is not satisfied of the matters in subsection (2) for one or more of the claimed days, the Secretary must:
 (a) determine that parental leave pay is not payable to the special PPL claimant for those days; and
 (b) if:
 (i) the special PPL claimant is the partner of a person who satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a PPL claim can be made; and
 (ii) the special PPL claimant has not previously satisfied the work and income tests in relation to the child; and
 (iii) the Secretary is satisfied that the special PPL claimant satisfies the work test and income test on the day the determination is made;
determine that the special PPL claimant is conditionally eligible for parental leave pay for other flexible PPL days for the child.
 (5) The Secretary must specify in the determination made under subsection (4) the claimed days for which parental leave pay is not payable to the special PPL claimant.
15  Permission to claim flexible PPL days for a child
Certain claimants may give permission
 (1) Permission for PPL claimants to claim parental leave pay for one or more flexible PPL days for a child may be given by the following persons:
 (a) the child's birth mother;
 (b) a person:
 (i) who is an adoptive parent of the child; and
 (ii) in respect of whom a payability determination under section 13 that parental leave pay for the child is payable is in forc
        
      