Payroll Tax Act 1971

This section applies if—

for this Act, it is necessary to do any of the following—

reduce an amount by a fixed sum for each other fixed sum by which another amount exceeds another amount or a certain proportion of a third amount;

calculate the proportion that 1 amount bears to another amount;

calculate an amount using a formula; and

if subsection (2) did not apply, 1 or more of the amounts mentioned in paragraph (a), or an amount included in a formula, would be amounts of dollars and cents.

The cents must be disregarded.