147Commonwealth not liable to pay fees charged by entities that are part of the Commonwealth

147 Commonwealth not liable to pay fees charged by entities that are part of the Commonwealth

(1) The Commonwealth is not liable to pay a fee that is payable under this Act to a part of the Commonwealth that is not a separate legal entity. However, it is the Parliament’s intention that the Commonwealth should be notionally liable to pay such a fee. (2) The Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth. (3) Directions under subsection (2) have effect, and must be complied with, despite any other law of the Commonwealth. (4) Directions under subsection (2) are not legislative instruments. (5) In this subsection:

Commonwealth includes a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a law of the Commonwealth.