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Rates Act 2004
74Working out amounts with fractions for Act
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74 Working out amounts with fractions for Act (1) If an amount worked out under this Act contains a fraction of a cent, the amount must be rounded to the nearest cent, with ½ a cent being disregarded. (2) However, if the amount is a part of the average unimproved value of a parcel of land, any fraction of a dollar in the amount worked out must be disregarded. (3) The Taxation Administration Act, section 123 (Adjustments of amounts) does not apply in working out an amount under this Act.