6AAARounding of fuel duty rates

#### 6AAA Rounding of fuel duty rates (1) Despite subsection 6A(2), the amount to be worked out under subsection 6A(1) in respect of an indexation day for a CPI indexed rate covered by subsection (3) of this section is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more). (2) For the purposes of section 6A, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 6A(1) on the assumptions that: (a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and (b) subsection 6A(2) permitted amounts worked out under subsection 6A(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more). (3) This subsection covers the following CPI indexed rates: (a) a rate of duty set out in item 10 of the Schedule, other than in: (i) subitem 10.6 or 10.17; or (ii) subitem 10.7, 10.12, 10.20, 10.21 or 10.30; (b) the rate set out in step 3 of the method statement in subsection 6G(1) (about duty payable on blended goods). (4) In this section: > CPI indexed rate has the same meaning as in section 6A. > indexation day has the same meaning as in section 6A.