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Re the tax situation:

When Australia ditched the 1 and 2 cent coins, making 5 cents the smallest denomination, the rules were that transactions ending in 1, 2, 6 or 7 were to be rounded down to 0 or 5, respectively, and that 3, 4, 8 or 9 were rounded up, and that this was to be done at the _transaction_, not the _item_ level.

Several companies and utilities had to be reprimanded or fined due to doing it per item.



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