s 5
In forceRounding of penalty amounts
Schedule 4Penalty amounts
5 Rounding of penalty amounts
If, after indexation under clause 4, the amount of a monetary penalty applying in a year is:
(a)
less than $10,000 and not a multiple of $100:
(i)
the amount must be rounded to the nearest $100; and
(ii)
an amount of $50 is rounded down; or
(b)
more than $10,000 and not a multiple of $1,000:
(i)
the amount must be rounded to the nearest $1,000; and
(ii)
an amount of $500 is rounded down.
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