Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For regulation 239:
"value" per head of sheep or lambs being exported is taken to be the free - on - board value per head of the sheep or lambs.
(2) However, if the amount that would, but for this subregulation, be the value of an animal is not an integer multiple of 10 cents:
(a) the value is rounded to the nearest integer multiple of 10 cents; and
(b) if the last digit of that amount is the number 5, the value is rounded to the next higher integer multiple of 10 cents.