Maternity leave isnt a tax its a productivity incentive. It's the opposite of the carbon tax. Abbott changed his mind on the CT as Howard did and China and Canada etc. after Copehagen.
The principle is to do the best for the country, again the opposite of Gillards disposition. Ditches the tax to Rudd so he loses credibility, takes his job, promises no tax to the electorate, brings it in to keep her in power.