237Rounding of amounts

1. The following amounts must be rounded to whole dollars:

2. late payment penalties:
3. the amounts identified in the child expenditure table approved under section 36D:
4. the living allowances as identified in section 35A(2):
5. the minimum annual rate of child support referred to in section 72(1)(a).

6. Except as provided elsewhere in this Act, the Commissioner may round any other amount referred to in, or arrived at in accordance with, this Act to a whole dollar or to any amount less than a whole dollar.

7. If an amount that is rounded to a whole dollar consists of a number of whole dollars and 50 cents, the amount must be rounded down to the nearest whole dollar.