123
CurrentAdjustments of amounts
Part 11Miscellaneous provisions
Division 11.3Payments
123 Adjustments of amounts
If an amount of tax payable by a taxpayer, whether a single amount or an aggregate of several amounts, is not a multiple of 5 cents, the commissioner may decrease the amount to the nearest multiple of 5 cents.
This Act’s bill:Explanatory statementSecond reading speech
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