2BMultiple children
This section applies for the purpose of—
- determining a person's entitlement to rights and benefits in respect of parental leave and parental leave payment; and
- ensuring that a person described in subsection (2) or (3) does not receive both a parental leave payment under Part 7A and a parental tax credit (within the meaning of the Income Tax Act 2007) in respect of the same children.
A person who gives birth to 2 or more children as a result of 1 pregnancy and assumes or intends to assume the care of those children must be treated as if the person had given birth to only 1 child as a result of the pregnancy and had assumed or intended to assume the care of only 1 of those children.
A person who becomes the primary carer in respect of 2 or more children within a 4-week period is treated as if the person had become the primary carer in respect of only the youngest of those children within that period.
Notes
- Section 2B: inserted, on , by section 8(1) of the Parental Leave and Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7).
- Section 2B heading: amended, on , by section 11(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 2B heading: amended, on , by section 11(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 2B(1)(b): amended, on , by section 11(2) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 2B(1)(b): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).
- Section 2B(3): replaced, on , by section 11(3) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).