Small Superannuation Accounts Act 1995

PART 6 - CREDITING OF INTEREST  

Division 3 - Funding of interest  

SECTION 44   DEBITING OF UNALLOCATED INTEREST  

44(1)   [Determination by Commissioner that excess is surplus]  

If the Commissioner of Taxation is satisfied that the balance of the Unallocated Interest Pool exceeds the requirements of the Unallocated Interest Pool, the Commissioner of Taxation must determine that the excess is surplus to the requirements of the Unallocated Interest Pool.

44(2)   [Unallocated Interest Pool debited]  

The Unallocated Interest Pool is to be debited by an amount equal to the excess.

44(3)   [Special Account debited]  

An amount equal to the excess is to be debited from the Special Account.