SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
PART 4
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MISCELLANEOUS
REGULATION 17
17
AMOUNTS REMITTED OR REFUNDED TO BE ROUNDED UP
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.
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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