Document ID: chunk:federal_register_of_legislation:C2020C00125:clause:1_1073a:p2
Version: federal_register_of_legislation:C2020C00125
Segment Type: clause
Provision Reference: sch 1 cl 1073A (pt 2/2)
Character Range: 11975–13307

received employment income (the attributed employment income) during a part, but not the whole, of a particular instalment period, the person is taken to receive on each day in that instalment period an amount of employment income worked out by dividing the total amount of the attributed employment income by the number of days in the instalment period.
Example: To continue the example in subsection (2), for the instalment period beginning on 15 June and ending at the end of 28 June the person is taken, under subsection (3), to have received employment income during a part of that instalment period (15 June to 21 June). The person is taken to have received $252 ($36 x 7).
 Under subsection (4), the person is taken to receive on each day in that instalment period an amount of employment income of $18 ($252/14).

Interpretation
 (5) This section applies in relation to an amount of employment income paid on a day in an instalment period, whether or not the amount is received on that day.
 (6) In applying subsection (2) in relation to one or more amounts of employment income paid by a particular employer in an instalment period, in working out the sum of the number of days in each employment period, if a day in an employment period overlaps with a day in another employment period, that day must only be counted once.