(1) For the purposes of step 5 of the method statement in section 32, if a person performs qualifying work on a day because the day is in a jobkeeper payment period for the person, the person is taken to have performed on that day the number of hours of work determined in accordance with the PPL rules.
(2) Subsection (1) has effect:
(a) even if the person also performs qualifying work on that day because of paragraph 34(1)(a), (b) or (ca); and
(b) despite section 35A.