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TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993 - SECT 29
Deductions where no payee declaration
29. Section 221YHDA of the Principal Act is amended by adding at the end of
subsection (2) "If working out that percentage of the payment results in an
amount of dollars and cents, the cents are to be disregarded.".
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