TASIn ForceAct
Land Tax Rating Act 2000
7Amounts rounded up or down
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7 Amounts rounded up or down
If the amount of land tax payable when converted to cents is not exactly divisible by 10, that amount of land tax is to be –
(a) rounded up to the nearest amount exactly divisible by 10, if the number of cents remaining is more than 5; or
(b) rounded down to the nearest amount exactly divisible by 10, if the number of cents remaining is 5 or less.