SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 16 Amounts of interest to be rounded down

Commonwealth Consolidated Regulations

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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 16

Amounts of interest to be rounded down — surcharge debt accounts

If interest calculated under subsection 16 (4) of the Act for a member is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.

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