39Net interest amount

#### 39 Net interest amount Net interest amount (1) For the purposes of this Part, the net interest amount for a quarter is the gross interest amount for the quarter, reduced (but not below 0) by the sum of: (a) the amount determined by the Commissioner of Taxation, where the amount represents a fair approximation of the costs incurred by the Commonwealth during the quarter in connection with the administration of this Act; and (b) the amount, or the total of the amounts, allocated to the quarter under subsection (3). > Note: Gross interest amount is defined by section 38. Carry‑forward amount (2) For the purposes of this section, if: (a) the amount determined under paragraph (1)(a) in relation to a quarter; exceeds: (b) the gross interest amount for the quarter; the excess is taken to be the carry‑forward amount for the quarter. > Note: Gross interest amount is defined by section 38. Allocation of carry‑forward amounts (3) For the purposes of this section, the Finance Minister may determine that: (a) a carry‑forward amount for a quarter is to be allocated to a later quarter; or (b) different parts of the carry‑forward amount for a quarter are to be allocated to different later quarters. Amortisation (4) For the purposes of this section, capital costs and development costs are to be amortised in accordance with generally accepted accounting principles. Investment costs (5) For the purposes of this section, the costs incurred by the Commonwealth in connection with the investment of amounts standing to the credit of the Special Account are taken to have been incurred in connection with the administration of this Act.