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Fortnightly to annual conversion
Some payments convert fortnightly payments to annual payments by multiplying by 364/14 (=26), whereas others multiply by 365/14 (=26.0714). e.g. FTB is *365/14
26:
- Age pension (http://guides.dss.gov.au/guide-social-security-law/5/2/2/10, table 2 note D)