81Rounding off

#### 81 Rounding off 81 Rounding off (cf former s 9A (2A), (3)) > > (1) If a reference to an adjustable amount (being an amount specified in section 25 (1) (a)) as construed in accordance with section 80 would, but for this section— > > > > > (a) be expressed as including an amount in cents—that amount in cents shall be disregarded, or > > > > > (b) be expressed as including a whole number of dollars that is not divisible by 50 without remainder—that number of dollars shall be reckoned as the next higher whole number of dollars that is divisible by 50 without remainder. > > > (2) If a reference to any other adjustable amount as construed in accordance with section 80 would, but for this section, be expressed as including an amount in cents that is not a whole number of cents divisible by 10 without remainder, that amount— > > > > > (a) shall be disregarded if it is less than 5 cents, > > > > > (b) shall, if it is a whole number of cents divisible by 5 without remainder, be reckoned as the next higher whole number of cents that is divisible by 10 without remainder, or > > > > > (c) shall, if it is not referred to in paragraph (a) or (b), be reckoned as the nearest whole number of cents that is divisible by 10 without remainder. > > **s 81:** Am 1989 No 133, Sch 3 (9); 1991 No 99, Sch 1 (14); 1995 No 89, Sch 1 \[38\]; 2008 No 118, Sch 1 \[6\]; 2015 No 18, Sch 5 \[4\].