CTHRepealedLegislation
Superannuation Contributions Tax (Assessment and Collection) Regulations 1997
17Amounts remitted or refunded to be rounded up
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17 Amounts remitted or refunded to be rounded up
If an amount of surcharge, advance instalment, interest or late payment penalty to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents.