substitute
(2) If a year, or part of a year, of the period of extension falls on or after 22 June 2012, the prescribed figure for A for that year, or part of the year, is the figure mentioned in table 204.1, column 3 in relation to the year of the period of extension mentioned in column 2.
Table 204.1 Hardship reason
1 | 1st and 2nd year | 0 |
2 | 3rd and 4th year |
0.01 |
3 | 5th or later year | 4 |
(2A) If a year, or part of a year, of the period of extension falls before 22 June 2012, the prescribed figure for A for that year, or part of the year, is the figure mentioned in table 204.2, column 3 in relation to the year of the period of extension mentioned in column 2.
Table 204.2 Hardship reason
1 | 1st and 2nd year | 0 |
2 | 3rd year | 2 |
3 |
4th year | 3 |
4 | 5th or later year | 4 |