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Paid Parental Leave Act 2010
No. 104, 2010
In force
Administered by
Department of Social Services
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C2026C00294 C48
01 July 2026
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Chapter 1—Introduction
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Part 1-1—Introduction
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Division 1—Preliminary
1 Short title
2 Commencement
3 Act binds Crown
3AA Norfolk Island
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Division 1A—Objects of this Act
3A Objects of this Act
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Division 2—Guide to this Act
4 Guide to this Act
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Part 1-2—Definitions
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Division 1—Guide to this Part
5 Guide to this Part
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Division 2—The Dictionary
6 The Dictionary
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Chapter 2—When parental leave pay is payable to a person
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Part 2-1—Key provisions
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Division 1—Guide to this Part
7 Guide to this Part
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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
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Part 2-2—Determinations about whether parental leave pay is payable to a person
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Division 1—Guide to this Part
12 Guide to this Part
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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
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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
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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
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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
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Part 2-3—Eligibility for parental leave pay
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Division 1—Guide to this Part
30 Guide to this Part
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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
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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
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Division 4—The income test
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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
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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
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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
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Division 6—Caring for a child
47 When a person is caring for a child
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Part 2-4—Claims for parental leave pay
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Division 1—Guide to this Part
51 Guide to this Part
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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
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Chapter 3—Payment of parental leave pay
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Part 3-1—Instalments of parental leave pay
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Division 1—Guide to this Part
62 Guide to this Part
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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
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Part 3-2—Payment of instalments by employer
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Division 1—Guide to this Part
71 Guide to this Part
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Division 1A—Continuous flexible periods
71A When a person has a continuous flexible period
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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
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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
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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
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Part 3-3—Payment of instalments by Secretary
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Division 1—Guide to this Part
83 Guide to this Part
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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
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Part 3-4—General rules relevant to paying instalments
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Division 1—Guide to this Part
90 Guide to this Part
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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
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Part 3-5—Employer determinations
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Division 1—Guide to this Part
100 Guide to this Part
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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
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Division 3—When an employer determination is in force
107 When an employer determination comes into force
108 Revocation of an employer determination
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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
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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
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Chapter 3A—Paid Parental Leave Superannuation Contributions
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Part 1—Payability and amount of PPL superannuation contribution
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Division 1—Guide to this Part
115A Guide to this Part
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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
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Part 2—Payment of PPL superannuation contributions
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Division 1—Guide to this Part
115E Guide to this Part
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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
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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
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Division 4—Overpayments
115P Recovery of overpayment of PPL superannuation contribution
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Division 5—General interest charge
115Q When general interest charge payable
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Part 3—Enforcement
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Division 1—Guide to this Part
115R Guide to this Part
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Division 2—Record keeping
115S Records to be kept and retained by superannuation provider
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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
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Part 4—Administration
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Division 1—Guide to this Part
115ZA Guide to this Part
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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
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Division 3—Review of decisions
115ZF Review of decisions
115ZG Authorised review officers
115ZH Withdrawal of review applications
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Chapter 4—Compliance and enforcement
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Part 4-1—Information gathering
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Division 1—Guide to this Part
116 Guide to this Part
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Division 2—Information gathering
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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.
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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
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Subdivision C—Obligation to notify of change of circumstances
125 Obligation to notify of change of circumstances
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Division 3—Confidentiality
126 Operation of Division
127 Obtaining and using protected information
127A Protection of certain documents etc. from production to court etc.
128 Disclosure of information by Secretary
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
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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
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Part 4-2—Compliance
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Division 1—Guide to this Part
140 Guide to this Part
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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
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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
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Division 4—Compliance notices
157 Giving a compliance notice
158 Fair Work Ombudsman to notify of outcome of compliance notice
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Division 5—Infringement notices
159 Infringement notices
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Part 4-3—Debt recovery
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Division 1—Guide to this Part
164 Guide to this Part
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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
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Division 3—Parental leave pay recoverable by employees from employers
172 PPL funding amount debts—debts owing by employers to employees
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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
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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
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Division 6—Writing off debts
193 When debts can be written off
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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
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Division 7A—Departure prohibition orders
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Subdivision A—Secretary may make departure prohibition orders
200A Secretary may make departure prohibition orders
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Subdivision B—Departure from Australia of debtors prohibited
200B Departure from Australia of debtors prohibited
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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
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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
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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
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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
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Subdivision G—Interpretation
200V Interpretation—departure from Australia for foreign country
200W Meaning of Australia
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Division 8—Miscellaneous
201 Overseas application of debts
201A Debts arising from civil penalty orders
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Chapter 5—Review of decisions
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Part 5-1—Internal review of decisions
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Division 1—Guide to this Part
202 Guide to this Part
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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
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Part 5-2—ART review of certain decisions
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Division 1—Guide to this Part
213 Guide to this Part
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Division 2—ART review of claimant decisions
215 Application of this Division
216 ART review of claimant decision—application for review
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Division 3—ART review of employer decisions
223 Application of this Division
224 ART review of employer decision—application for review
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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
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Part 5-4—Other matters relating to review
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Division 1—Guide to this Part
270 Guide to this Part
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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
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Chapter 6—Miscellaneous
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Part 6-1—How this Act applies in particular circumstances
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Division 1—Guide to this Part
274 Guide to this Part
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Division 2—How this Act applies to an adopted child
275 How this Act applies to an adopted child
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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
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Division 4—How this Act applies to Commonwealth employment
278 How this Act applies to Commonwealth employment
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Division 5—Loss of parental leave pay for persons
278A Simplified outline of this Division
278B Loss of parental leave pay for persons
278BA Benefit restriction notice from AFP Minister
278C Benefit restriction notice from ASIO Minister
278D Notice from Foreign Affairs Minister
278F Copy of benefit restriction notice to be given to Secretaries
278G Period benefit restriction notice is in force
278GA Annual review of benefit restriction notice
278H Revoking a benefit restriction notice
278J Notices may contain personal information
278K Decisions under Division not decisions of officers
278L Notices not legislative instruments
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Part 6-2—Nominees
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Division 1—Guide to this Part
279 Guide to this Part
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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
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Division 3—Payment to payment nominee
284 Payment of instalments to payment nominee
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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
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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
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Part 6-3—Other matters
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Division 1—Guide to this Part
297 Guide to this Part
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Division 2—The Paid Parental Leave Rules
298 The PPL rules
299 Extension of Act to persons who are not employees and employers
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Division 3—Jurisdiction of courts
300 Jurisdiction of Federal Court
301 Jurisdiction of Federal Circuit and Family Court of Australia (Division 2)
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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
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
