South Australian Numbered Acts

PAYROLL TAX (MISCELLANEOUS) AMENDMENT ACT 2012 (NO 50 OF 2012) - SECT 9

9—Amendment of section 53—Maternity and adoption leave

Section 53(4)—delete subsection (4) and substitute:

        (4)         In subsection (3)—

            (a)         a reference to 14 weeks maternity leave or 14 weeks adoption leave includes a reference to an equivalent period of leave at a reduced rate of pay; and

            (b)         a reference to wages paid or payable in respect of a period of leave is a reference to the total wages that would normally have been paid or payable for that period of leave.

Example—

For a part-time employee, the exemption may apply to wages paid or payable for maternity leave or adoption leave that extends to 28 weeks at half of the part-time rate of pay that would normally apply to the employee.