Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

QLDIn ForceAct

Taxation Administration Act 2001

sec.152Rounding down

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Get a plain-English read of sec.152

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.

The commissioner may round down an amount required to be paid under a tax law to the nearest 5c.

Previous sectionsec.151Extension of date for complying with information or lodgement requirement

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Section sec.152 - Taxation Administration Act 2001 - Rounding down | Zoe