Document ID: chunk:federal_register_of_legislation:C2007A00166:clause:1_32a
Version: federal_register_of_legislation:C2007A00166
Segment Type: clause
Provision Reference: sch 1 cl 32A
Character Range: 10408–11441

32A  Recording of amounts in accounts and records

Special Accounts

 (1) The crediting of an amount to a Special Account, or the debiting of an amount from a Special Account, takes effect at the time an entry connected with the crediting or debiting is made in the accounts and records of the Agency concerned.

Repayments to the Commonwealth

 (2) The increase to an appropriation in accordance with section 30 takes effect at the time an entry recording the repayment concerned is made in the accounts and records of the Agency concerned.

Recoverable GST

 (3) The increase to an appropriation in accordance with subsection 30A(1) or (2) takes effect at the time an entry recording the GST qualifying amount is made in the accounts and records of the Agency concerned.

Relevant Agency receipts

 (4) The increase to an amount in accordance with subsection 31(2) takes effect at the time an entry recording the receipt of the amount mentioned in subsection 31(1) is made in the accounts and records of the Agency concerned.