Commonwealth Consolidated Acts

FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997 - SECT 32A

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.