82DIndexation—rounding

#### 82D Indexation—rounding 82D Indexation—rounding > Where it is necessary for the purposes of this Division to calculate an amount that consists of or includes a fraction of a whole number, the amount is deemed to have been calculated in accordance with this section if the calculation is made— > > > (a) if the amount is less than $1,000, to the nearest whole $1, or > > > (b) if the amount is $1,000 or more, to the nearest whole $10. > > **s 82D:** Ins 2012 No 53, Sch 1.1 \[10\].