2.2.3.10 Reference Income Year for PLP

Introduction

A person satisfies the income test for PLP if the person's individual ATI for the reference income year (1.1.R.10) is not more than the relevant PPL income limit (1.1.R.30).

The reference income year for a PLP primary claimant in normal circumstances is the income year that ended before the earlier of:

  • the day the person made the claim, and
  • the day the child was born or adopted.

The reference income year for a PLP primary claimant in exceptional circumstances or a secondary claimant in normal circumstances is the income year that ended before the earlier of:

  • the day the person made the claim, and
  • the day the person became the primary carer.

A father or partner who has been found eligible for DAPP for a child, does not have to meet the income test again for a subsequent claim for PLP for the same child.

Act reference: PPLAct Part 2-3 Division 4 The income test, section 37 When a person satisfies the income test, section 38 A person's adjusted taxable income, section 39 The reference income year

Paid Parental Leave Rules 2010

Policy reference: PPL Guide 2.2.1 PLP Eligibility Overview

Last reviewed: 3 July 2017