Part 7A
Payment for parental leave
Interpretation
71CInterpretation of this Part
In this Part, unless the context otherwise requires,—
eligible employee has the meaning given in section 71CA
eligible self-employed person has the meaning given in section 71CB
employee’s average weekly income from work means an amount calculated in accordance with the method set out in section 71CAA
net income has the same meaning as in section YA 1 of the Income Tax Act 2007, and includes a distribution from a trust
non-statutory parental leave means any rights and benefits in the nature of parental leave for which provision is made otherwise than by this Act
ordinary weekly pay means the total of the amounts of ordinary weekly pay in respect of all the employments that in combination mean the employee is entitled to receive parental leave payments and is determined on the basis of section 8 of the Holidays Act 2003
parental leave, in relation to an employee, includes non-statutory parental leave
self-employed person’s average weekly income from work means an amount calculated in accordance with the method set out in section 71CBA.
Notes
- Section 71C: inserted, on , by section 4(2) of the Parental Leave and Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7).
- Section 71C eligible employee: substituted, on , by section 22(2) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 71C eligible self-employed person: inserted, on , by section 22(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 71C employee’s average weekly earnings: repealed, on , by section 51(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 71C employee’s average weekly income from work: inserted, on , by section 51(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 71C net income: inserted, on , by section 22(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 71C net income: amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 71C ordinary weekly pay: inserted, on , by section 22(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 71C ordinary weekly pay: amended, on , by section 51(2) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 71C parental leave: substituted, on , by section 22(2) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
- Section 71C self-employed person’s average weekly earnings: repealed, on , by section 51(3) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
- Section 71C self-employed person’s average weekly income from work: inserted, on , by section 51(3) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).