Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 - REG 10

  (1)   For subsection   160AAAA(3) or 160AAAB(3) of the Act, the amount is ascertained in accordance with the following formula:

Rounding

  (2)   The amount worked out under subsection   (1) must be rounded up to the nearest whole dollar, if the amount is not an amount of whole dollars.