Queensland Numbered Acts

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PAY-ROLL TAX ADMINISTRATION AMENDMENT ACT 2004 No. 46 - SECT 33

33 Replacement of ss 44-50

Sections 44 to 50--

omit, insert--

'(1) This section applies if--

(a) for this Act, it is necessary to do any of the following--
(i) reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount;
(ii) calculate the proportion that 1 amount bears to another amount;
(iii) calculate an amount using a formula; and
(b) if subsection (2) did not apply, 1 or more of the amounts mentioned in paragraph (a), or an amount included in a formula, would be amounts of dollars and cents.

'(2) The cents must be disregarded.'.



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