If any of the following amounts is not a whole dollar, the amount is to be rounded to the nearest dollar, rounding up an amount of 50 cents:
(a) an amount of financial assistance that is payable to a State or Territory under Division 2 of Part 3 for a school for a year;
(b) an amount of a school's loading for a year as referred to in any of paragraphs 35(a) to (f).