Bankruptcy Act 1966

103 DEBTS TO BE ADMITTED TO NEAREST DOLLAR  
103(1)
A proof of debt shall be admitted to the nearest dollar.

103(2)
For the purposes of subsection (1), where the amount of a debt sought to be proved is 50 cents or a number of dollars and 50 cents, the nearest dollar shall be deemed to be that ascertained by adding to the amount of the debt the sum of 50 cents.