(1) A person is eligible for parental leave pay on a flexible PPL day for a child if:
(a) the person is eligible for parental leave pay on the day under subsection (2), (3), (4) or (5); and
(b) the person is not ineligible for parental leave pay on the day under section 31AB.
Main eligibility rule
(2) A person is eligible for parental leave pay on a flexible PPL day for a child if:
(a) the person satisfies the Australian residency test on that day; and
(b) the person is caring for the child on that day; and
(c) on that day the person is performing no more than one hour of paid work; and
(d) if the person has not previously satisfied the work and income tests in relation to the child--the person satisfies the work test and the income test on that day; and
(e) both of the following apply:
(i) the person satisfies the Australian residency test on the day the child was born;
(ii) if the day the child was born is in a newly arrived resident's waiting period that the person is subject to under section 31A--subsection 31A(7) or (7A) applies to the person on the day the child was born.
When child is stillborn or has died
(3) A person is eligible for parental leave pay on a flexible PPL day for a child if:
(a) the child is stillborn or has died before that day; and
(b) on that day, the person would be eligible under subsection (2) for parental leave pay on that day, if paragraphs (2)(b) and (c) were disregarded; and
(c) the person would have been caring for the child on that day had the child not been stillborn or died.
When person meets prescribed conditions--persons other than special PPL claimants in exceptional circumstances
(4) A person is eligible for parental leave pay on a flexible PPL day for a child if:
(a) the person satisfies the Australian residency test on that day; and
(b) if the person has not previously satisfied the work and income tests in relation to the child--the person satisfies the work test and the income test on that day; and
(c) both of the following apply:
(i) the person satisfies the Australian residency test on the day the child was born;
(ii) if the day the child was born is in a newly arrived resident's waiting period that the person is subject to under section 31A--subsection 31A(7) or (7A) applies to the person on the day the child was born; and
(d) the person does not satisfy the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and
(e) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.
When person meets prescribed conditions--special PPL claimants in exceptional circumstances
(5) A person is eligible for parental leave pay on a flexible PPL day for a child if:
(a) the person satisfies the Australian residency test on that day; and
(b) both of the following apply:
(i) the person satisfies the Australian residency test on the day the child was born;
(ii) if the day the child was born is in a newly arrived resident's waiting period that the person is subject to under section 31A--subsection 31A(7) or (7A) applies to the person on the day the child was born; and
(c) the person satisfies the circumstances prescribed by the PPL rules as being exceptional circumstances in which a special PPL claim can be made; and
(d) on that flexible PPL day, the person satisfies the conditions prescribed by the PPL rules for the purposes of this paragraph.