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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 15
15. Regulation 80A (Rate of deductions - employee in receipt of retirement amounts etc. not included in regulation 80)
15.1 Omit "amount (being a multiple of 5 cents) that is, or is nearest to,",
substitute "amount, worked out to the nearest 5 cents, that is".
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