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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 No. 271 - REG 17
Amounts remitted or refunded to be rounded up
17. If an amount of surcharge, advance instalment, interest or late payment
penalty to be refunded or remitted under the Act is not a multiple of 5 cents,
the amount is to be increased to the nearest multiple of 5 cents.
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