25Amount of tax payable — rounding

25 Amount of tax payable – rounding

If the amount of tax payable for a Part 4 licence worked out under one of items 18 to 22, or item 24, includes part of a dollar: (a) if the part of the dollar is less than 50 cents, the amount of tax payable is reduced to the nearest whole dollar; (b) if the part of the dollar is 50 cents or greater, the amount of tax payable is increased to the nearest whole dollar.