Each SPP can be different and I haven't checked the prospectus to see if it details the process there. But assuming it is not specified in the prospectus then looking at the recent MQG SPP, they rounded down the number of shares received and refunded the balance. However, if the balance was below a particular trivial amount (can't remember the figure), rather than refund the amount they contributed it to a charity. I presume that was because it would have cost more to refund such amounts than to give as one lump sum to a charity, which is more beneficial to you as a shareholder.
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