Document ID: chunk:federal_register_of_legislation:F2024C00597:reg:24
Version: federal_register_of_legislation:F2024C00597
Segment Type: reg
Provision Reference: reg 24
Character Range: 30023–31490

24  Calculating hours of qualifying work on a day in a jobkeeper payment period
 (1) For the purposes of subsection 35B(1) of the Act, this section prescribes the method for determining the number of hours of work a person is taken to have performed on a day in a jobkeeper payment period for the person.
 (2) If a person performs qualifying work on a day only because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day:
 (a) if the day is a week day—7.6 hours of work; or
 (b) if the day is a Saturday or Sunday—no hours of work.
 (3) If a person performs qualifying work on a day because both:
 (a) the person performs at least 1 hour of paid work on the day; and
 (b) the day is in a jobkeeper payment period for the person;
the person is taken to have performed on that day the greater of:
 (c) the hours of work the person would be taken to have performed if subsection (2) applied; and
 (d) the number of hours of paid work performed by the person on that day.
 (4) If a person performs qualifying work on a day because both:
 (a) the person takes a period of paid leave of at least 1 hour on the day; and
 (b) the day is in a jobkeeper payment period for the person;
the person is taken to have performed on that day the greater of:
 (c) the hours of work the person would be taken to have performed if subsection (2) applied; and
 (d) the number of hours of paid leave taken by the person on that day.