mandatory provident funds 问题

<P>Q: Case</P>
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<P>Mr Chau has worked for his employer for five years. On 1 July 2005 he received a lump sum of $150,000 in respect of arrears of pay relating to his whole period of service. so, when will the payment be assessed?</P>
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<P>solution:</P>
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<P>the whole $150,000 will be assess in 2005-2006 (i.e. the year of receipt) unless Mr Chau makes an election to relate back the payment. If the election is made, the payment can be spread over the maximum of three years ending on 1 July 2005 (i.e. the date of receipt):</P>
<P>&nbsp;</P>
<P>2005-06&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $150,000x<FONT color=red>3</FONT>/36&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $12,500</P>
<P>2004-05&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $150,000x<FONT color=red>12</FONT>/36&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $50,000</P>
<P>2003-04&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $150,000x<FONT color=red>12</FONT>/36&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $50,000</P>
<P>2002-03&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $150,000x<FONT color=red>9</FONT>/12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $37,500</P>
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<P>这道题涉及的是税务问题，请问题中红色数字是如何得来的？依据什么来进行分摊的呢？</P>