CTHRepealedLegislation
Taxation Administration Regulations 1976
22Rounding before amounts dealt with
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#### 22 Rounding before amounts dealt with
(1) This regulation applies to the amount of a payment that is to be dealt with under a provision of this Part.
(2) If the amount is less than $1, it is not to be dealt with.
(3) If the amount is more than $1, the number of cents by which it exceeds a whole dollar is to be disregarded when dealing with the amount.