EXCISE REGULATION 2015

PART 2 - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

Division 2 - Circumstances for remission, rebate or refund  

SECTION 9  

9   REMISSION OF EXCISE DUTY - ROUNDING DOWN DUTY PAID IN CASH  
For section 78 of the Act, if an amount of excise duty:

(a) is to be paid in cash; and

(b) is not a multiple of 5 cents;

remission of the number of cents in excess of the next lower multiple of 5 cents may be made.