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.