Paid Parental Leave
You do not require an Australian Business Number (ABN) to employ your own staff. If you do not have an ABN, you will not be required to deliver Paid Parental Leave (PPL) to your employees. This will not affect the employee's eligibility for PPL, as Centrelink can deliver the payments directly to the employee in this case.
To lodge a claim with Centrelink for PPL an employee needs to indicate that he or she is not actually in paid employment for the time that he or she will be receiving PPL. A claim of this kind is acceptable to. If the employee has any questions or concerns they can phone the Family Assistance line in Centrelink on 13 61 50.
The Paid Parental Leave Scheme website provides specific information for employers in relation to paid parental leave by selecting the Employer Toolkit in the 'Get the Employer Toolkit' box located on the right hand side of the page.