•   Notional accounts are to be kept within the Special Account in the names of particular individuals.

•   Section   13 outlines credits to accounts.

•   Section   14 outlines debits to accounts.

•   The Commissioner of Taxation may open or close an account.

•   Accounts may have a nil balance.

•   An individual may only have one account.

•   Account balances are not held on trust.

•   An individual's account balance will be notified to the individual in certain circumstances.