Section 152 — Rounding down — Taxation Administration Act 2001 (Queensland) — Barrister AI

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Section 152 — Rounding down — Taxation Administration Act 2001 (Queensland) — Barrister AI

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s 150Protection from liability s 150AWhen information requirement complied with s 151Extension of date for complying with information or lodgement requirement s 152Rounding down s 153Approved forms s 153AApproved information system s 153BCommissioner may arrange for use of an approved information system to make particular decisions s 153CCommissioner may require payment of penalty s 154Regulation-making powerSchedule 2 — Dictionary

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152

Rounding down

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Part 12—Miscellaneous provisions

152 Rounding down

The commissioner may round down an amount required to be paid under a tax law to the nearest 5c.

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