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CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 311
Rounding off amounts
311. The regulations may permit specified companies, subject to such
conditions, exceptions or qualifications (if any) as are specified in the
regulations, to insert in any accounts or report under this Act, in
substitution for an amount that the company would, but for this section, be
required or permitted to set out in the accounts or report, an amount that is
ascertained in accordance with the regulations and is not more than $500
greater or less than the first-mentioned amount.
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