Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIIB - ADJUSTMENT OF INTEREST  

SECTION 12D  

12D   INTEREST TO BE IN MULTIPLES OF 1 CENT  
If an amount of interest calculated under this Act is not a multiple of 1 cent, the amount of interest is to be:

(a) if the amount of interest is a multiple of 0.5 cent - increased by 0.5 cent; or

(b) in any other case - increased or decreased, as the case requires, to the nearest multiple of 1 cent.