from the human services website here

If your employer is providing your Parental Leave Pay:

  • they need to withhold PAYG (Pay As You Go tax withholdings) at the usual rate
  • they can deduct Child Support from your Parental Leave Pay if required to do so
  • they are not required to make superannuation contributions in respect of your Parental Leave Pay, but may do so if they wish to
  • you will be able to access other paid leave such as maternity leave at the same time as Parental Leave Pay, but you may be taxed at a higher rate
  • you may arrange for other deductions to be made from your Parental Leave Pay, and
  • you may salary-sacrifice some or all of your Parental Leave Pay, through voluntary contributions to superannuation.