Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 47AB

Rounding of payments

             (1)  If an amount to be paid under section 47 or 47AA is not a whole number of cents, it must be rounded to the nearest cent (rounding 0.5 cents upwards).

Relationship of sections 47 and 47AA with other provisions

             (2)  Sections 47 and 47AA are subject to Part 4, Division 3 of Part 8B and sections 225 and 226.