100EIndexation—rounding

100E Indexation—rounding Where it is necessary for the purposes of this Division to calculate an amount that consists of or includes a fraction of a whole number, the amount is deemed to have been calculated in accordance with this section if the calculation is made— (a) if the amount is less than $1000, to the nearest whole $1; or (b) if the amount is $1000 or more, to the nearest whole $10. Pt 4 Div. 3 (Heading and ss 101–123) amended by Nos 48/1986 ss 12(f)(g), 17(1), 18, 19, 111/1986 s. 180(3)(Sch. 2 item 3(a)), 83/1987 ss 44–66, substituted as Pt 4 Div. 3 (Heading and ss 101–117) by No. 64/1989 s. 10, amended by Nos 18/1991 s. 6, 67/1992 ss 24–34, 64(7)(a), 50/1993 ss 78(1)(a)(c) (d)(g), 96–100, 110(1)(d), substituted as Pt 4 Div. 3 (Heading and ss 101–114F) by No. 50/1994 s. 50.