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Taxation Administration Act 1997
97Adjustments
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97 Adjustments
(1) If a single amount of tax payable is not a multiple of a dollar, the Commissioner may decrease the amount to an amount not lower than the nearest dollar.
(2) If the Commissioner aggregates 2 or more amounts of tax payable and the aggregated amount is not a multiple of a dollar, the Commissioner may decrease the aggregated amount to an amount not lower than the nearest dollar.