Document ID: chunk:federal_register_of_legislation:C2010C00246:clause:2_198m
Version: federal_register_of_legislation:C2010C00246
Segment Type: clause
Provision Reference: sch 2 cl 198M
Character Range: 61944–62611

198M  Rounding off provisional replacement amounts

 (1) If a provisional replacement amount is a multiple of the rounding base, the provisional replacement amount is the replacement amount.

 (2) If a provisional replacement amount is not a multiple of the rounding base, the replacement amount is the provisional replacement amount rounded up or down to the nearest multiple of the rounding base.

 (3) If a provisional replacement amount is not a multiple of the rounding base, but is a multiple of half the rounding base, the replacement amount is the provisional replacement amount rounded up to the nearest multiple of the rounding base.

Part 2—Taper rates