Australian pennies dated 1932 were minted in Melbourne using dies cut from the London obverse and Birmingham reverse master tools.

Mintage

Designation	P32M.1B
Obverse	London
Reverse	Birmingham
Mint	Melbourne
Mintge	2,116,000

Reverses

	P32M.1B.1 This is the slightly more common variety. The 3 has the same orientation as in the 1931 penny with the Birmingham reverse and the 2 is high, following the curve of the rim.
	P32M.1B.2 In this variety the 3 and the 2 lean noticeably to the right. The larger images below illustrate this better.

Enlargements of the date

	P32M.1B.1 Normal date.
	P32M.1B.2 3 is high. 3 and 2 slope right.

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