47 Moreover, the appellant's construction would produce a fundamental obstacle to the coherent operation of the Act. Section 42(3) and s 68 deal in substance with the same subject matter - the receipt of an alternative source of payment by way of compensation or damages or insurance. The only difference between the two is essentially that of timing - whether the alternative payment is received before or after an amount of compensation is awarded under the Act. On the appellant's construction, s 42(3) would operate so that if the 'notional' compensation award was say $200,000, and the alternative source of compensation, allegedly deductible under s 42(3), was say $120,000, then the victim would receive an award of compensation under the Act of $75,000 ($80,000 reduced to the maximum sum of $75,000). If however the alternative amount of compensation did not come to light or for any other reason was not deducted under s 42(3) prior to an amount of compensation being awarded, then the victim would still receive $75,000 (the 'notional' award of $200,000 reduced to the maximum sum of $75,000), but would subsequently be required to pay $75,000 to the State under s 68(1), leaving the victim with nothing. In other words, the substantive relief provided by the operation of the Act would depend upon an accident of timing in otherwise identical circumstances.