•       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.