If person does not perform paid work or take paid leave on previous flexible PPL day
(1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day only because the day is a flexible PPL day for a previous child, the person is taken to have performed 7.6 hours of work on that day.
If person performs paid work on previous flexible PPL day
(2) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:
(a) the person performs at least one hour of paid work on the day; and
(b) the day is a flexible PPL day for which parental leave pay is payable to the person for a previous child;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (1) applied; and
(d) the number of hours of paid work performed by the person on that day.
If person takes paid leave on previous flexible PPL day
(3) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because both:
(a) the person takes a period of paid leave of at least one hour on the day; and
(b) the day is a flexible PPL day for which parental leave pay is payable to the person for a previous child;
the person is taken to have performed on that day the greater of:
(c) the hours of work the person would be taken to have performed if subsection (1) applied; and
(d) the number of hours of paid leave taken by the person on that day.