Commonwealth Numbered Regulations

CUSTOMS REGULATION 2015 (SLI NO 33 OF 2015) - REG 104

                   For section 163 of the Act, if an amount of duty:

                     (a)  is to be paid in cash; and

                     (b)  is not a multiple of 5 cents;

remission of the number of cents in excess of the next lower amount that is a multiple of 5 cents may be made.