60‑150 Credits to the Tax Practitioners 60‑150 Credits to the Tax Practitioners Board Special Account

#### 60‑150 Credits to the Tax Practitioners Board Special Account There must be credited to the Tax Practitioners Board Special Account amounts equal to the following: (a) amounts received by the Commonwealth under this Act (other than amounts received by way of penalty or amounts related to such amounts); (b) amounts appropriated by the Parliament for the purposes of the Account. > Note: An Act appropriating money for expenditure out of the Consolidated Revenue Fund may contain a provision to the effect that, if any of the purposes of a special account is a purpose that is covered by an item in such an Act (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.