Document ID: chunk:federal_register_of_legislation:C2023C00380:clause:2_48
Version: federal_register_of_legislation:C2023C00380
Segment Type: clause
Provision Reference: sch 2 cl 48
Character Range: 174036–176269

48  Points 1067G‑H11 to 1067G‑H14 (inclusive)
Repeal the points, substitute:

Certain leave payments taken to be ordinary income—employment continuing
 1067G‑H11 If:
 (a) a person is employed; and
 (b) the person is on leave for a period; and
 (c) the person is or was entitled to receive a leave payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise) in respect of a part or all of a leave period;
the person is taken to have received ordinary income for a period (the income maintenance period) equal to the leave period to which the leave payment entitlement relates.

Certain leave payments taken to be ordinary income—employment terminated
 1067G‑H12 If:
 (a) a person's employment has been terminated; and
 (b) the person receives a leave payment (whether as a lump sum payment, as a payment that is one of a series of regular payments or otherwise);
the person is taken to have received ordinary income for a period (the income maintenance period) equal to the leave period to which the payment relates.

More than one leave payment on a day
 1067G‑H13 If:
 (a) the person is covered by point 1067G‑H12; and
 (b) the person receives more than one leave payment on a day;
the income maintenance period is worked out by adding the leave periods to which the payments relate.

Start of income maintenance period—employment continuing
 1067G‑H14 If the person is covered by point 1067G‑H11, the income maintenance period starts on the first day of the leave period to which the leave payment entitlement relates.

Start of income maintenance period—employment terminated
 1067G‑H14A  If the person is covered by point 1067G‑H12, the income maintenance period starts, subject to point 1067G‑H14B, on the day the person is paid the leave payment.

Commencement of income maintenance period where there is a second leave payment—employment terminated
 1067G‑H14B  If a person who is covered by point 1067G‑H12 is subject to an income maintenance period (the first period) and the person is paid another leave payment during that period (the second leave payment), the income maintenance period for the second leave payment commences the day after the end of the first period.