EXCISE REGULATIONS 1925 (REPEALED)

PART III - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

REGULATION 49A  

49A   REMISSION - ROUNDING DOWN DUTY PAID IN CASH  
For the purposes of 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;

the number of cents in excess of the next lower multiple of 5 cents must be remitted.