129ANotional application of sales tax to the Commonwealth

#### 129A Notional application of sales tax to the Commonwealth (1) The object of this section is to provide for the notional application of sales tax to the Commonwealth. (2) The Commonwealth is not liable to pay sales tax. (3) The sales tax law (other than a law that imposes sales tax) applies in all other respects as if the Commonwealth were liable to pay sales tax. This rule has effect subject to any applicable exemption Items. (4) Subsection 14ZX(4), section 14ZZ and Divisions 4 and 5 of Part IVC of the Taxation Administration Act 1953 do not apply to the Commonwealth. (5) The Minister for Finance may give such written directions as are necessary or convenient to be given for carrying out or giving effect to this section and, in particular, may give directions in relation to the transfer of money within the Public Account. (6) Directions under subsection (5) have effect, and must be complied with, despite any other law of the Commonwealth. (7) This section does not make the Commonwealth liable to pay a penalty or to be prosecuted for an offence. (8) A reference in this section to the Commonwealth includes a reference to an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.