Northern Territory Numbered Acts

PAYROLL TAX ACT 2009 (NO 18 OF 2009) - SECT 53

    (1)     Wages are exempt wages if they are paid or payable to an employee in respect of:

    (a)     maternity leave, being leave given to a female employee in connection with her pregnancy or the birth of her child (other than sick leave, recreation leave, annual leave or any similar leave); or

    (b)     adoption leave, being leave given to an employee in connection with the adoption of a child by the employee (other than sick leave, recreation leave, annual leave or any similar leave).

Note for subsection (1)

Clause 20 of Schedule 2 provides for a similar exemption for paternity leave given to a male employee. That exemption is not included in some corresponding payroll tax laws.

    (2)     It is immaterial whether the leave is taken during or after the pregnancy or before or after the adoption.

    (3)     The exemption is limited to wages paid or payable in respect of a maximum of 14 weeks maternity leave in respect of any one pregnancy and 14 weeks adoption leave in respect of any one adoption.

    (4)     For the avoidance of doubt, a reference in subsection (3) to a period of 14 weeks leave is a reference to:

    (a)     a period that is the equivalent of 14 weeks leave on full pay, in the case of full-time employees who take leave on less than full pay; or

    (b)     a period of 14 weeks leave at part-time rates of pay, in the case of part-time employees.

    (5)     The exemption does not apply to any part of wages paid or payable in respect of maternity or adoption leave that comprises fringe benefits.