CTHIn ForceLegislation
Radiocommunications Taxes Collection (Unpaid Tax Penalty) Determination 2024
12Penalty — rounding of amounts
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12 Penalty – rounding of amounts
If penalty includes part of a whole cent: (a) if the part of the cent is less than half a cent – the penalty is reduced to the nearest whole cent; (b) otherwise – the penalty is increased to the nearest whole cent.