Rounding of tax amounts to nearest whole unit: fractional part at or above half rounds up. Amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act shall be rounded to the nearest ... Summary
Rounding of tax amounts to nearest whole unit: fractional part at or above half rounds up.
Amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act shall be rounded to the nearest whole currency unit: a fractional component equal to or exceeding one half of the unit is increased to the next whole unit, and a fractional component below one half is ignored.
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