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I think the ATO are only allowed to provide generic answers over these forums to avoid situations where they are giving "advice". Very rarely do people asking questions provide enough information to give a 100% accurate and reliable answer, and if someone from the ATO gave you an actual answer, you would understandably want to be able to rely on it - so unless the ATO engage in a lengthy back and forth to get all of your personal details and circumstances... then you are stuck with getting generic answers and links to information to help you self-assess your eligibility.
If you call the ATO, they can provide you with advice.
But to answer your question... my understanding is that if you physically worked 20% less hours because of COVID (regardless of amount paid), then you are eligible.
I have a different view to the others that have replied to your post.
Its my opinion that annual leave counts as if it were hours worked and therefor if someone takes annual leave it replaces their actual working hours and counts towards their total hours worked and that means there is no reduction in hours worked for that week or what ever time period.
Having said that, I have asked an ATO Community Manager @ChrisATO to have a look into this and confirm what the actual correct answer is.
So all I can say is that you should keep an eye on the post in the link below because @ChrisATO is usually very timely with their response, if they can provide one*.
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