Paid Parental Leave Act. Australia

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СКАЧАТЬ if the child is born after the expected date of birth of the child — either:

      (i) the day the child is born; or

      (ii) if the person does not satisfy the work test in the work test period that applies under subparagraph (i), the expected date of birth of the child.

      (2) However, for the purposes of making an initial eligibility determination on a primary claim that is made before the child is born, the work test period for the primary claimant is the 392 days immediately before the expected date of birth of the child.

      Secondary claimant’s work test period

      (3) The work test period for a secondary claimant is the 392 days immediately before the day the person becomes the child’s primary carer.

      34 When a person performs qualifying work

      (1) A person performs qualifying work if:

      (a) the person performs at least one hour of paid work on a day; or

      (b) the person takes a period of paid leave of at least one hour on a day.

      (2) For the purposes of paragraph (1)(b), the PPL rules may prescribe what is, or is not, taken to be paid leave.

      35 When a person performs paid work

      People other than self-employed

      (1) A person performs paid work on a day if, on that day, the person performs work (whether as an employee, a contractor or otherwise and whether or not in Australia) for another entity for remuneration or other financial benefit.

      (2) However, a person is taken not to perform paid work for the purposes of subsection (1) if the other entity is controlled by the person (whether alone or with others).

      Self-employed

      (3) A person performs paid work on a day if, on that day, the person performs work for the purposes of a business that is carried on for profit (whether in or outside of Australia) by:

      (a) the person (whether alone or with others); or

      (b) an entity that is controlled by the person (whether alone or with others).

      When a person controls an entity

      (4) A person controls an entity if the person has the capacity to determine the outcome of decisions about the entity’s financial and operating policies.

      PPL rules about what paid work is

      (5) The PPL rules may prescribe what is, or is not, taken to be paid work.

      36 When there is a permissible break

      (1) A permissible break is any of the periods in subsections (2) and (3).

      Permissible break between 2 qualifying work days

      (2) If, between a day on which the person performed qualifying work (a qualifyingwork day) in the work test period and the next qualifying work day, there was at least 1 day but not more than 56 consecutive days on which the person did not perform qualifying work — the day or period of consecutive days between those 2 qualifying work days is a permissible break.

      Permissible break at the start of the work test period

      (3) If:

      (a) a person performed qualifying work on a day (the earlier qualifying work day) before the first day in the work test period; and

      (b) the person next performed qualifying work on a day (the later qualifying work day) after the first day in the work test period; and

      (c) the later qualifying work day was no more than 56 consecutive days after the earlier qualifying work day;

      then the day or period of consecutive days on which the person did not perform qualifying work between the first day in the work test period and the later qualifying work day (including the first day of the work test period) is a permissible break.

      Division 4—The income test

      Subdivision A — The income test

      37 When a person satisfies the income test

      A person satisfies the income test on a day if the person’s adjusted taxable income for the reference income year is not more than the relevant PPL income limit.

      38 A person’s adjusted taxable income

      A person’s adjusted taxable income for an income year is worked out in accordance with Schedule 3 to the Family Assistance Act (disregarding subclause 2(2) and clauses 3 and 3A of that Schedule).

      Note: Schedule 3 to the Family Assistance Act sets out how to work out a person’s adjusted taxable income for the purposes of that Act.

      39 The reference income year

      The reference income year for a person is:

      (a) if the person is a primary claimant — the income year that ended before the earlier of:

      (i) the day the person made the claim; and

      (ii) the day the child was born; and

      (b) if the person is a secondary claimant — the income year that ended before the earlier of:

      (i) the day the person made the claim; and

      (ii) the day the person became the child’s primary carer.

      40 The relevant PPL income limit

      The relevant PPL income limit for a person is:

      (a) if the person is a primary claimant — the PPL income limit that applies on the earlier of the following days:

      (i) the day the person made the claim;

      (ii) the day the child was born; or

      (b) if the person is a secondary claimant — the PPL income limit that applies on the earlier of the following days:

      (i) the day the person made the claim;

      (ii) the day the person became the child’s primary carer.

      41 The PPL income limit

      The PPL income limit that applies on a day is:

      (a) if the day is on or after 1 October 2010 but before СКАЧАТЬ