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They round down.
Last shop I spent $32.45, and was awarded 32 points. Time before that was $91.93, and earned 91 points.
The spend is listed in your activity. What does your spend show vs. earnings?
Sorry for any confusion. Points earned at Coles are shown in your account as a daily total, but are calculated on a per transaction basis, so if you've had a couple of visits in a day, you might notice the rounding effect.One spend of $31.50 and 30 points earned - but multiple purchases were made so it might be a case of the rounding down.
The other spend $14.20 and 13 points earned on a single transaction and no shopping bag purchased.
Hardly worth worrying about but I just thought it was weird.