(1) A person who:
(a) is appointed (whether or not by a court), and acts, as a receiver and manager in respect of property of a body corporate; or
(b) is appointed as the administrator of a body corporate under Division 2 of Part 5.3A; or
(ba) is appointed as the restructuring practitioner for a body corporate under Subdivision B of Division 2 of Part 5.3B; or
(c) is appointed as the liquidator or provisional liquidator of a body corporate;
must, as soon as possible, notify the Secretary (within the meaning of the Paid Parental Leave Act 2010 ) of the person's appointment, if the body corporate was a paid parental leave employer just before the appointment.
(2) A person is a paid parental leave employer at a particular time if:
(a) the person must pay an instalment under section 72 of the Paid Parental Leave Act 2010 ; and
(b) either:
(i) that time occurs during the instalment period (within the meaning of that Act) to which the instalment relates; or
(ii) that time occurs after the end of the instalment period to which the instalment relates, but the person has not paid the instalment by that time.