104
In forceRemission of duty—rounding down duty paid in cash
Part 12The duties
Division 5Refunds, rebates and remissions of duty
Subdivision ACircumstances for refund, rebate or remission
104 Remission of duty—rounding down duty paid in cash
For section 163 of the Act, if an amount of duty:
(a)
is to be paid in cash; and
(b)
is not a multiple of 5 cents;
remission of the number of cents in excess of the next lower amount that is a multiple of 5 cents may be made.
This Act’s bill:Explanatory statement
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