CTHRepealedLegislation
Customs Regulations 1926
127AARounding down cash payments of duty
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127AA Rounding down cash payments of duty
For the purposes of subsection 163(1) of the Act, if an amount of duty payable on goods: (a) is to be paid in cash; and (b) is not a multiple of 5 cents; the number of cents in excess of the next lower amount that is a multiple of 5 cents must be remitted.