Rate of earnings for high income threshold explained

For an employee in Australia under the fair work system to be protected from unfair dismissal, “the sum of the person’s annual rate of earnings……must be less than the high income threshold”, currently $136,000. (sec 382 Fair Work Act 2009).
In calculating the earnings in this context it does not matter that the employee did not actually earn more than the high income threshold in the last year because, say for example that the employee was not employed for the entire year. It is the rate of annual earnings at the date of the dismissal which matters.
See for example Millis v Westrac Cat Pty Ltd (2015) FWC 7557 delivered 4 November 2015