Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a single application of a formula set out in section 62B cannot properly be made for the whole of a person's relevant period of employment because of a change in the person's employment, the rate of fund contribution tax or any other thing:
(a) that period is to be broken up into such separate periods as is appropriate for the proper application of such a formula in respect of each such period; and
(b) the resulting amounts (including negative amounts) are to be
aggregated in respect of the whole of the person's period of actual
contributory service.