If:
(a) the Minister for Finance has, for the purposes of this section, specified in writing a day in a financial year ( the specified day ) as the day on which Qantas or a Qantas subsidiary ceases to be a Commonwealth authority within the meaning of Commonwealth authority in the Occupational Health and Safety (Commonwealth Employment) Act 1991 ; and
(b) Qantas or a Qantas subsidiary has paid a contribution to the cost of the administration of the Occupational Health and Safety (Commonwealth Employment) Act 1991 in respect of that financial year under section 67H of that Act;
then Qantas or the subsidiary, as the case may be, is entitled to be paid the amount worked out using the following formula:
where:
"Contribution" means the contribution referred to in paragraph ( b).
"No. of refund days" means the total number of days in the period beginning on the day specified under paragraph ( a) and ending on the last day of the financial year in which the specified day occurs.