131Commonwealth not liable to levy

#### 131 Commonwealth not liable to levy (1) The Commonwealth is not liable to pay levy. (2) Even though the Commonwealth is not liable to pay levy, it is the intention of the Parliament that the Commonwealth and Commonwealth entities should be notionally liable for levy. (3) The Minister for Finance may give such written directions as are necessary or convenient to be given for carrying out or giving effect to subclause (2) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or a Commonwealth entity. (4) Directions under subclause (3) have effect, and must be complied with, despite any other law of the Commonwealth. (5) In this clause: > Commonwealth entity means a Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 that cannot be made liable to taxation by a Commonwealth law. > Minister for Finance means the Minister administering the Public Governance, Performance and Accountability Act 2013.