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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 16
16. Regulation 82 (Rate of deductions where eligible lump sum is included)
16.1 Omit "amount (being a multiple of 5 cents) that is, or is nearest to, the
amount ascertained by multiplying 22.7 cents", substitute "amount, worked out
to the nearest 5 cents, that is ascertained by multiplying 21.5 cents".
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