Section 16 - Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 - Amounts of interest to be rounded down—surcharge debt accounts — Zoe

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Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

16Amounts of interest to be rounded down—surcharge debt accounts

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#### 16 Amounts of interest to be rounded down—surcharge debt accounts If interest calculated under subsection 16 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.

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