Summary
Amends the:
Paid Parental Leave Act 2010
and
Small Superannuation Accounts Act 1995
to provide a superannuation contribution for people receiving parental leave pay in respect of children born (or regarded as having been born for the purposes of the Act) on or after 1 July 2025;
Fair Work Act 2009
to make a minor technical amendment in relation to unpaid parental leave; and
Income Tax Assessment Act 1997
and
Taxation Administration Act 1953
to make consequential amendments.