8QAHigher duties allowances

#### 8QA Higher duties allowances (1) For the purposes of subregulation 8Q(2), the total yearly value of the remuneration of an eligible employee on a particular day is taken to include an allowance (however described) at the annual rate that applies under subregulation (3), if the allowance: (a) is payable on that day to the eligible employee because he or she is temporarily performing the whole or part of the duties of an office that has a higher classification than the office that the person occupies; and (b) is payable to the eligible employee on a regular basis (within the meaning of regulation 6). (2) For the purposes of paragraphs 8(1)(b) and (1)(b) of this regulation, an allowance that satisfies the criterion stated in paragraph (1)(a) is taken to be an allowance of a prescribed kind within the meaning of Part 2. (3) The annual rate of allowance that applies on a particular day for the purposes of subregulation (1) is the lowest annual rate at which an allowance of a kind referred to in paragraph (1)(a) was payable to the eligible employee during: (a) if paragraph (b) does not apply—the period of 12 months that ended at the end of the day immediately preceding that particular day; or (b) if the eligible employee has performed: (i) the duties performed by him or her on that particular day; or (ii) duties of an office that has a higher classification than the office that the person occupies; for a lesser continuous period that ended at the end of the day immediately preceding that particular day—that period.