1061ZVED
In forceRounding of amounts
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12 (sections 1061ZVAA to 1157)
Chapter 2AAStudent start‑up loans
Part 2AA.3Indebtedness
Division 3Working out accumulated SSL debts
1061ZVED Rounding of amounts
(1)
If, apart from this section, a person’s accumulated SSL debt would be an amount consisting of a number of whole dollars and a number of cents, disregard the number of cents.
(2)
If, apart from this section, a person’s accumulated SSL debt would be an amount of less than $1.00, the person’s accumulated SSL debt is taken to be zero.
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