Paid parental leave

Paid parental leave must be charged as income in the assessment of the main benefit. A client who receives paid parental leave for a newborn child cannot receive Best Start tax credit for that child until the paid parental leave ends.

Once Best Start tax credit starts the time for which the Best Start tax credit can be paid is limited to 3 years from the child's date of birth. The 3 year period includes any period during which paid parental leave is paid.

A client can receive paid parental leave for a newborn child and continue to receive Best Start tax credit payments for an older eligible child.