TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 29 29. Where an amount of tax, duty, penalty tax, a licence fee or interest calculated in accordance with a tax law is not a multiple of 1 cent, the amount shall:

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 29

29. Where an amount of tax, duty, penalty tax, a licence fee or interest calculated in accordance with a tax law is not a multiple of 1 cent, the amount shall:

(a) if the amount is a multiple of 0.5 cents—be increased by 0.5 cent; or

(b) in any other case—be increased or decreased, as the case requires, to the nearest multiple of 1 cent.

Division 2—Penalty taxes

Failure to lodge documents

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