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Taxation Administration Act 1996
108Adjustments for fraction of a dollar
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#### 108 Adjustments for fraction of a dollar
108 Adjustments for fraction of a dollar
> > (1) If a single amount of tax payable by a taxpayer is not a multiple of a dollar, the Chief Commissioner may decrease the amount but not lower than the nearest dollar.
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> > (2) If the Chief Commissioner aggregates two or more amounts of tax that are payable by a taxpayer and the aggregated amount is not a multiple of a dollar, the Chief Commissioner may decrease the aggregated amount but not lower than the nearest dollar.