Document ID: chunk:federal_register_of_legislation:F2019L00385:reg:11
Version: federal_register_of_legislation:F2019L00385
Segment Type: reg
Provision Reference: reg 11
Character Range: 7753–8331

11  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) general interest charge payable under section 18 of the Act;
 (c) late payment penalty.

Part 5—Transitional arrangements

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