#### 73 Guide to this Part This Part has some specific provisions relating to appropriations of the CRF. Division 2 is mainly about appropriations relating to non‑corporate Commonwealth entities. It has provisions about: • the effect on appropriations when those entities receive certain amounts or make payments relating to GST; and • the effect on appropriations when there is a transfer of functions between those entities; and • payments within or between those entities. Division 3 deals with special accounts. Special accounts can be established in 2 ways—by the Finance Minister under this Act (see sections 78 and 79), or under an Act (see section 80).

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