CTHRepealedLegislation
Excise Regulations 1925
49ARemission—rounding down duty paid in cash
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49A Remission—rounding down duty paid in cash
For the purposes of section 78 of the Act, if an amount of Excise duty: (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 multiple of 5 cents must be remitted.