Commonwealth Consolidated Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 - SECT 42

Pool

  (1)   For accounting purposes, a separate notional subcomponent, called the Unallocated Interest Pool, is to be kept within the Special Account.

Credits to Pool

  (2)   An amount credited to the Special Account under section   41 is to be credited to the Unallocated Interest Pool.

Debits from Pool

  (3)   The balance of the Unallocated Interest Pool is to be debited for the purposes of crediting interest to an individual's account.