Commonwealth Numbered Regulations

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 2019 (F2019L00385) - REG 11

                   If an amount of any of the following that is 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:

                     (a)  surcharge;

                     (b)  general interest charge payable under section 18 of the Act;

                     (c)  late payment penalty.