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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 9
9. Regulation 74 (Rate of deductions - employee, not being a prescribed person etc. claiming a rebate in respect of a dependant)
9.1 Paragraph 74 (d):
Omit "(being a multiple of 5 cents) calculated", substitute "worked out to the
nearest 5 cents".
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