93EQualifying bonus periods

93E Qualifying bonus periods

(1) For the purposes of this Division, if a person has accrued only one bonus period, that bonus period is the person’s qualifying bonus period. (2) For the purposes of this Division, if a person has accrued only 2 bonus periods, each of those bonus periods is a qualifying bonus period. (3) For the purposes of this Division, if a person has accrued only 3 bonus periods, each of those bonus periods is a qualifying bonus period. (4) For the purposes of this Division, if a person has accrued only 4 bonus periods, each of those bonus periods is a qualifying bonus period. (5) For the purposes of this Division, if a person has accrued only 5 bonus periods, each of those bonus periods is a qualifying bonus period. (6) For the purposes of this Division, if: (a) a person has accrued more than 5 bonus periods; and (b) the last bonus period is a full‑year period; each of the 5 most recent bonus periods are qualifying bonus periods. (7) For the purposes of this Division, if: (a) a person has accrued more than 5 bonus periods; and (b) the last bonus period is a part‑year period; each of the 5 most recent full‑year bonus periods are qualifying bonus periods.