Document ID: chunk:federal_register_of_legislation:C2024C00582:section:6:p2
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 6 (pt 2/8)
Character Range: 35744–38516

18(4).
born prematurely: a child is born prematurely if, at the time of the child's delivery, the child's period of gestation is less than 37 weeks.
business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
caring: see section 47.
Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997.
Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
claim means a PPL claim or special PPL claim for parental leave pay for a child.
claimant means a person who is a PPL claimant or special PPL claimant.
claimant decision: see section 206.
claimant's work cessation day: see paragraph 33(2A)(c).
Commissioner means the Commissioner of Taxation.
Commonwealth agency means any of the following:
 (a) a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;
 (b) any other unincorporated body established for a public purpose by or under a law of the Commonwealth.
compliance notice: see subsection 157(3).
complying superannuation fund has the same meaning as in the Income Tax Assessment Act 1997.
conditional eligibility determination means a determination of a kind mentioned in paragraph 13(6)(b) or 14(4)(b).
constitutionally protected fund has the same meaning as in the Income Tax Assessment Act 1997.
continuous flexible period: see section 71A.
controls an entity: see subsection 35(4).
correspondence nominee means a person who is appointed as a correspondence nominee under section 281.
COVID‑19 affected claimant: a person is a COVID‑19 affected claimant in relation to a claim for parental leave pay for a child if:
 (a) either:
 (i) the child is or was born between 22 March 2020 and 31 March 2021; or
 (ii) if the claim is made before the child's birth—the child's expected date of birth is during that period; and
 (b) the person must satisfy the work test to be eligible for parental leave pay; and
 (c) the Secretary is satisfied that any of the following circumstances apply in relation to the person:
 (i) the person became unemployed as a result of the adverse effects of the coronavirus known as COVID‑19;
 (ii) the person's working hours were reduced (including to zero) as a result of the adverse effects of the coronavirus known as COVID‑19;
 (iii) a business that the person, or an entity that is controlled by the person, carries on for profit and for which the person performs work was suspended, or suffered a reduction in turnover, as a result of the adverse effects of the coronavirus known as COVID‑19; and
 (d) as a result of that circumstance applying in relation to