SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)

PART 4 - MISCELLANEOUS  

REGULATION 17  

17   AMOUNTS OF INTEREST TO BE ROUNDED DOWN - SURCHARGE DEBT ACCOUNTS  
If interest calculated under subsection 15 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.




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