Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 22

         (1)   This regulation applies to the amount of a payment that is to be dealt with under a provision of this Part.

         (2)   If the amount is less than $1, it is not to be dealt with.

         (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.