New Zealand Acts

PARENTAL LEAVE AND EMPLOYMENT PROTECTION ACT 1987 - SECT 2B

2B Multiple children

1 This section applies for the purpose of—

a) determining a person's entitlement to rights and benefits in respect of parental leave and parental leave payment; and

b) ensuring that a person described in subsection (2) or (3) does not receive both a parental leave payment under Part 7A and a parental tax credit (within the meaning of the Income Tax Act 2007 ) in respect of the same children.

2 A person who gives birth to 2 or more children as a result of 1 pregnancy and assumes or intends to assume the care of those children must be treated as if the person had given birth to only 1 child as a result of the pregnancy and had assumed or intended to assume the care of only 1 of those children.

3 A person who becomes the primary carer in respect of 2 or more children within a 4-week period is treated as if the person had become the primary carer in respect of only the youngest of those children within that period.

History: Section 2B: inserted, on 1 July 2002, by section 8(1) of the Parental Leave and Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7).   Section 2B heading: amended, on 1 April 2016, by section 11(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).     Section 2B heading: amended, on 1 July 2006, by section 11(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).     Section 2B(1)(b): amended, on 1 April 2016, by section 11(2) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).     Section 2B(1)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).     Section 2B(3): replaced, on 1 April 2016, by section 11(3) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).