TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
PART 5
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PAY AS YOU GO WITHHOLDING
Division 1
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Rounding amounts
REGULATION 22
ROUNDING BEFORE AMOUNTS DEALT WITH
22(1)
This regulation applies to the amount of a payment that is to be dealt with under a provision of this Part.
22(2)
If the amount is less than $1, it is not to be dealt with.
22(3)
If the amount is more than $1, the number of cents by which it exceeds a whole dollar is to be disregarded when dealing with the amount.
View history note
Hide history noteThis regulation applies to the amount of a payment that is to be dealt with under a provision of this Part.
22(2)
If the amount is less than $1, it is not to be dealt with.
22(3)
If the amount is more than $1, the number of cents by which it exceeds a whole dollar is to be disregarded when dealing with the amount.
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