Document ID: chunk:federal_register_of_legislation:C2024C00866:section:59e
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 59E
Character Range: 1082779–1083515

59E  Rounding off indexed amounts
 (1) If a provisional indexed amount is a multiple of the rounding base, the provisional indexed amount becomes the indexed amount.
Note 1: For provisional indexed amount see step 3 in subsection 59C(2).
Note 2: For rounding base see the CPI Indexation Table in section 59B.
 (2) If a provisional indexed amount is not a multiple of the rounding base, the indexed amount is the provisional indexed amount rounded up or down to the nearest multiple of the rounding base.
 (3) If a provisional indexed amount is not a multiple of the rounding base but is a multiple of half the rounding base, the indexed amount is the provisional indexed amount rounded up to the nearest multiple of the rounding base.