24Calculating hours of qualifying work on a day in a jobkeeper payment period

24 Calculating hours of qualifying work on a day in a jobkeeper payment period

(1) For the purposes of subsection 35B(1) of the Act, this section prescribes the method for determining the number of hours of work a person is taken to have performed on a day in a jobkeeper payment period for the person. (2) If a person performs qualifying work on a day only because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day: (a) if the day is a week day—7.6 hours of work; or (b) if the day is a Saturday or Sunday—no hours of work. (3) If a person performs qualifying work on a day because both: (a) the person performs at least 1 hour of paid work on the day; and (b) the day is in a jobkeeper payment period for the person; the person is taken to have performed on that day the greater of: (c) the hours of work the person would be taken to have performed if subsection (2) applied; and (d) the number of hours of paid work performed by the person on that day. (4) If a person performs qualifying work on a day because both: (a) the person takes a period of paid leave of at least 1 hour on the day; and (b) the day is in a jobkeeper payment period for the person; the person is taken to have performed on that day the greater of: (c) the hours of work the person would be taken to have performed if subsection (2) applied; and (d) the number of hours of paid leave taken by the person on that day.