For the purposes of this Part, the designated quarter applicable to a time is set out in the table.
Designated quarter applicable to a time | ||
Item |
If the time occurs: |
the designated quarter applicable to the time is the quarter ending on: |
1 |
before 28 October 2020 |
30 June 2020 |
2 |
during the period: (a) beginning at the start of 28 October 2020; and (b) ending at the end of 27 February 2021 |
30 September 2020 |
3 |
on or after 28 February 2021 |
31 December 2020 |