46Gazettal of allocation day and allocation rate

#### 46 Gazettal of allocation day and allocation rate (1) As soon as practicable after an amount is credited to the Special Account under section 41 in respect of a quarter (the current quarter), the Commissioner of Taxation must, by notice published in the Gazette, declare that, for the purposes of this Part: (a) a specified day in the quarter next following the current quarter is the allocation day for the current quarter; and (b) a specified percentage is the allocation rate for the current quarter. > Note: To work out the allocation rate see section 47. (2) The declaration has effect accordingly.