CTHRepealedLegislation
Taxation Administration Regulations 1976
23Rounding after amounts worked out
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#### 23 Rounding after amounts worked out
(1) This regulation applies to an amount that:
(a) has been worked out under a provision of this Part; and
(b) includes a number of cents that is less than a whole dollar.
(2) If the amount is less than $1, it is to be disregarded.
(3) If the amount is more than $1, or a multiple of $1, the number of cents by which it exceeds a whole dollar is to be disregarded.