Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
(2) For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumptions that:
(a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and
(b) subsection 19(2) provided for amounts worked out under subsection 19(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).
(3) In this section:
"CPI indexed rate" has the same meaning as in section 19.
"indexation day" has the same meaning as in section 19.