162Commonwealth liable to pay waste material export charge and late payment penalties

#### 162 Commonwealth liable to pay waste material export charge and late payment penalties (1) The Commonwealth is not liable to pay waste material export charge or a penalty for late payment of waste material export charge that is payable under this Act. However, it is the Parliament’s intention that the Commonwealth should be notionally liable to pay such a charge or penalty. (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 Commonwealth law. (4) Directions under subsection (2) are not legislative instruments. (5) In subsections (1) and (2): > 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 Commonwealth law.