Payroll Ruling - Exemption for Maternity, Parental and Adoption Leave Pay

Ruling
PTA 012 - Application of the exemption for maternity and adoption leave pay.

This ruling explains how the exemption for maternity and adoption leave pay is applied and clarifies the elements of the exemption. This ruling is harmonised with other Australian jurisdictions.

Documents

Payroll Ruling - Exemption for Maternity, Parental and Adoption Leave Pay
Page reviewed 9 March 2020