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 |