Commonwealth Consolidated Regulations
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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - REG 17
Amounts remitted or refunded to be rounded up
If an amount of surcharge, advance instalment, interest or late payment
penalty to be refunded or remitted under the Act is not a multiple of 5 cents,
the amount is to be increased to the nearest multiple of 5 cents.
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