sec.27ARounding of amounts expressed as numbers of fee units

### sec.27A Rounding of amounts expressed as numbers of fee units This section applies for working out the amount of a fee expressed in this regulation as a number of fee units. For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded— if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards); or if the result is more than $5,000 but not more than $100,000—to the nearest multiple of 10 dollars (rounding one-half upwards). If a fee were 35 fee units and the value of a fee unit were $1.015, the number of dollars obtained by multiplying 35 by $1.015 would be $35.525. Because $35.525 is halfway between $35.50 and $35.55, it is rounded upwards, so the amount of the fee would be $35.55. s 27A ins 2022 SL No. 79 s 156 (sec.27A-ssec.1) This section applies for working out the amount of a fee expressed in this regulation as a number of fee units. (sec.27A-ssec.2) For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded— if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards); or if the result is more than $5,000 but not more than $100,000—to the nearest multiple of 10 dollars (rounding one-half upwards). If a fee were 35 fee units and the value of a fee unit were $1.015, the number of dollars obtained by multiplying 35 by $1.015 would be $35.525. Because $35.525 is halfway between $35.50 and $35.55, it is rounded upwards, so the amount of the fee would be $35.55. - (a) if the result is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or - (b) if the result is more than $100 but not more than $1,000—to the nearest multiple of 10 cents (rounding one-half upwards); or - (c) if the result is more than $1,000 but not more than $5,000—to the nearest dollar (rounding one-half upwards); or - (d) if the result is more than $5,000 but not more than $100,000—to the nearest multiple of 10 dollars (rounding one-half upwards).