Superannuation (Government Co-contribution for Low Income Earners) Regulations 2004
24Amounts paid or repaid to be rounded up
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24 Amounts paid or repaid to be rounded up
(1) If an amount to be paid under section 12, 21 or 22 of the Act is an amount of whole dollars and an amount of cents, the amount is to be rounded up to the nearest dollar. (2) If an amount to be paid or repaid under the Act, other than under section 23 of the Act or subregulation (1), is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents.