Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIf an amount worked out using Part 1 or 2 of Schedule 1 or Schedule 2 (including any alteration in accordance with Part 3 of Schedule 1 or regulation 6) is an amount of dollars and cents:
(a) if the amount of cents is at least 50 cents--the amount is to be rounded up to the nearest dollar; or
(b) otherwise--the amount is to be rounded down to the nearest dollar.