Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In sections 85, 92 and 109, but not in any other section of this Act, tax includes an instalment of tax payable under this Division.
(2) The ascertainment of the notional tax amount, or the amount of any instalment of tax, in accordance with this Division shall not be deemed to be an assessment within the meaning of any of the provisions of this Act.
(3) All amounts of instalments of tax shall be calculated to the nearest dollar.