Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23af:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AF (pt 2/7)
Character Range: 106444–109237

to be engaged on qualifying service on that approved project during which the person would, in the opinion of the Commissioner, have continued to be engaged on qualifying service on that approved project but for those unforeseen circumstances.
 (7) Where:
 (a) a person (in this subsection referred to as the original person) was engaged on qualifying service on a particular approved project;
 (b) due to unforeseen circumstances, the original person ceased to be engaged on qualifying service on that approved project; and
 (c) as soon as practicable after the time when the original person ceased to be engaged on qualifying service on that approved project, another person (in this subsection referred to as the substituted person) commenced to be engaged on qualifying service on that approved project in lieu of the original person;
the period during which the substituted person is to be taken to have been engaged on qualifying service on that approved project shall, except for the purpose of determining whether income derived by the substituted person is eligible foreign remuneration, be taken to include a period that ended immediately before the substituted person commenced to be engaged on qualifying service on that approved project in lieu of the original person and was of the same duration as the continuous period during which the original person was, immediately before the original person ceased to be engaged on qualifying service on that approved project, taken to have been engaged on qualifying service on that approved project.
 (8) Where:
 (a) during the period (in this subsection referred to as the total project period) commencing at the time when a person was first engaged on qualifying service on an approved project and ending at the time when the person was last engaged on qualifying service on that approved project, the person was in Australia during a period or periods (in this subsection referred to as the intervening period or intervening periods) during which the person was not engaged on qualifying service on that approved project;
 (b) the total number of days in the intervening period or intervening periods does not exceed one‑sixth of the total number of days during the total project period during which the person was engaged on qualifying service on the approved project; and
 (c) at all times during the total project period, the person was engaged on qualifying service on the approved project or was in Australia;
the periods during the total project period during which the person was engaged on qualifying service on the approved project shall together be taken to constitute a continuous period during which the person was engaged on qualifying service on the approved project.
 (9) Where, immediately before a person commences to