72KDetermination of the qualifying period

72K Determination of the qualifying period (1) For the purposes of determining a period under section 72E(1)(c) or 72H(1)(c)— (a) a worker is taken to have been employed, or served, as a firefighter for a full year in respect of any year the worker was employed or served as a firefighter for only part of that year; and (b) the following periods may be combined— (i) any period during which the worker was employed as an occupational forest firefighter; (ii) any period during which the worker served as a surge forest firefighter; (iii) any period during which the worker was employed as a career firefighter; (iv) any period during which the worker served as a volunteer firefighter; (v) any period during which the worker was employed in a role corresponding to the role of a forest firefighter in another State or Territory. (2) For the purposes of subsection (1)(b), any consecutive or non-consecutive periods during which a worker has been employed or has served as specified in subparagraph (i), (ii), (iii), (iv) or (v) of subsection (1)(b) may be combined. (3) If a worker has been employed or has served as specified in 2 or more subparagraphs of subsection (1)(b) at the same time, that period of concurrent employment or service is to be counted once only for the purposes of subsection (1)(b). S. 72L inserted by No. 46/2021 s. 6.