Document ID: chunk:federal_register_of_legislation:F2022C00987:reg:13
Version: federal_register_of_legislation:F2022C00987
Segment Type: reg
Provision Reference: reg 13
Character Range: 17232–17782

13  Amounts remitted or refunded to be rounded up
  If an amount of any of the following that is 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:
 (a) surcharge;
 (b) advance instalment;
 (c) general interest charge payable under section 21 or 22 of the Act;
 (d) late payment penalty.

Part 5—Transitional arrangements

Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997