CTHRepealedLegislation
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
17Amounts of interest to be rounded down—surcharge debt accounts
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17 Amounts of interest to be rounded down—surcharge debt accounts
If interest calculated under subsection 15(4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.