Assessing fringe benefits for family assistance and Paid Parental Leave scheme payments 007-07080020

Policy

Family Assistance Guide, 3.2.3, Adjusted Fringe Benefits Total

Paid Parental Leave Guide, 2.2.3.20, Adjusted Taxable Income (ATI) for PLP

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

A New Tax System (Family Assistance) Act 1999, Schedule 3 clause 4, Adjusted fringe benefits total

Fringe Benefits Tax Assessment Act 1986, section 57A, Exempt benefits - public benevolent institutions, health promotion charities, some hospitals and public ambulance services

Paid Parental Leave Act 2010, Chapter 2, Part 2-3, Division 4, Income Test

Note: for Authority to apply legislation relating to children born or adopted before 1 July 2023, use the superseded version of the Paid Parental Leave Act 2010 registered on 17 August 2022. Authority is given in Schedule 3 Part 2 of the Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023.