Paid Parental Leave

(from the ATO's Business Implementation Guide)

• Paid Parental Leave - After at least 12 months of service, employees can get parental leave, paid or unpaid, when an employee gives birth, an employee’s spouse or de facto partner gives birth or an employee adopts a child under 16 years of age. Some employers offer paid parental leave and the Government Paid Parental Leave (GPPL) Scheme offers eligible employees, who are the primary carer of a newborn or adopted child, up to 18 weeks’ leave, paid at the national minimum wage.
  
  Generally, GPPL is paid by Services Australia to the employer to pay the employee, but both types of paid parental leave may be paid at the same time. Services Australia categorise this type of payment as Employment Income or Lump Sum , depending on the payment frequency. Additionally, this type of payment has significant government policy impact. These amounts are not OTE according to SGR 2009/2