Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further Election Commitments and Other Measures) Act 2011 (53 of 2011)
Schedule 5
A New Tax System (Family Assistance) (Administration) Act 1999
22 Subsection 31E(2) (method statement, at the end of step 5)
Add “, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards)”.