Document ID: chunk:federal_register_of_legislation:C2004C01135:clause:2_1061zzff
Version: federal_register_of_legislation:C2004C01135
Segment Type: clause
Provision Reference: sch 2 cl 1061ZZFF
Character Range: 144669–145388

1061ZZFF  Meaning of AWE

 (1) In sections 1061ZZFC, 1061ZZFD and 1061ZZFE:

AWE means:
 (a) the average weekly earnings for all employees for the reference period in the December quarter immediately before the year of income, as published by the Australian Statistician; and
 (b) the average weekly earnings for all employees for the reference period in each of the 4 quarters immediately before that December quarter, as published by the Australian Statistician.

 (2) The reference period in a particular quarter in a year is the period described by the Australian Statistician as the pay period ending on or before the third Friday of the middle month of that quarter.

Division 6—Application of tax legislation