Income Tax Assessment (1936 Act) Regulation 2015
For subsection 160AAAA(3) or 160AAAB(3) of the Act, the amount is ascertained in accordance with the following formula:
| Base rebate amount for the rebate | + Rebate threshold for the rebate | |
| 0.125 |
Rounding
10(2)
The amount worked out under subsection (1) must be rounded up to the nearest whole dollar, if the amount is not an amount of whole dollars.
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