(1) This section applies for working out the amount of a fee expressed in this regulation as a number of fee units.
(2) For the purpose of the Acts Interpretation Act 1954 , section 48C (3) , the amount is to be rounded—(a) if the result is not more than $2.50—to the nearest cent (rounding one-half upwards); or(b) if the result is more than $2.50 but not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or(c) if the result is more than $100 but not more than $500—to the nearest multiple of 10 cents (rounding one-half upwards); or(d) if the result is more than $500—to the nearest dollar (rounding one-half upwards).