CTHRepealedLegislation
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.