20HCredits to and debits from the Equalization Account

20H  Credits to and debits from the Equalization Account  (1) Interest derived from the investment of money in the Common Fund must be paid to the Commonwealth.  (2) An amount equal to the amount of any capital profit made upon the realization of an investment made from money in the Common Fund must be paid out of the Common Fund to the Commonwealth.  (3) Whenever a payment is made to the Commonwealth under subsection (1) or (2), an equal amount must be credited to the Equalization Account.  (4) An amount equal to:  (a) the amount of any capital loss incurred upon the realization of an investment made from money in the Common Fund; or  (b) each amount of interest that:  (i) forms part of the estate of a bankrupt or of a deceased debtor by virtue of subsection 20J(2) or (3); or  (ii) forms part of a fund referred to in paragraph 20J(1)(b) by virtue of subsection 20J(2) or (3A); or  (iii) is payable to a person by virtue of subsection 20J(4); is to be debited from the Equalization Account and paid into the Common Fund.  (5) The Inspector‑General must, at such times as the Inspector‑General considers appropriate and, in any event, at least once every 6 months, determine whether any amounts standing to the credit of the Equalization Account are not required for the purposes of subsection (4). If the Inspector‑General determines that any amounts are not so required, the Inspector‑General may direct that the amounts not so required, or any part of those amounts, are to be debited from the Equalization Account.  (6) Whenever an amount required by subsection (4) to be debited from the Equalization Account exceeds the amount standing to the credit of the Equalization Account, an amount equal to the excess must be credited to the Equalization Account.