76Notional payments and receipts by non‑corporate Commonwealth entities

#### 76 Notional payments and receipts by non‑corporate Commonwealth entities If: (a) either: (i) a non‑corporate Commonwealth entity makes a notional payment to another non‑corporate Commonwealth entity; or (ii) one part of a non‑corporate Commonwealth entity makes a notional payment to another part of that entity; and (b) the transaction would involve the debiting of an appropriation if the notional payment were a real payment; then: (c) the finance law applies in relation to the notional payment as if it were a real payment; and (d) the finance law applies in relation to the notional receipt of the notional payment as if it were a real receipt. > Note: This section applies to transactions that do not actually involve payments or receipts, because the parties to the transaction (non‑corporate Commonwealth entities) are merely parts of the Commonwealth.