Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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.
(2) The Unallocated Interest Pool is to be debited by an amount equal to the excess.
(3) An amount equal to the excess is to be debited from the
Special Account.