Div 2Notional liability of the Commonwealth and certain

Division 2—Notional liability of the Commonwealth and certain Commonwealth authorities Object of Division 20. The object of this Division is to make provision for the notional application of training guarantee charge to: (a) the Commonwealth; and (b) Commonwealth authorities that cannot, by a Commonwealth law, be made liable to taxation by the Commonwealth. Application of Act to Commonwealth Departments 21. (1) Subject to subsection (2), this Act (except this Division) applies to a Commonwealth Department as if: (a) the Department, and not the Commonwealth, were the employer of each Commonwealth employee in relation to which it is the responsible Department; and (b) the Department paid the remuneration of each such employee. (2) Part 7 (except section 54 and subsections 56 (1) and (3) and 57 (1), (2) and (4)) does not apply in relation to the Department. Application of Act to certain Commonwealth authorities 22. (1) Subject to subsection (2), this Act (except this Division) applies to a Commonwealth authority that under a Commonwealth law cannot be made liable to taxation by the Commonwealth as if it were not such an authority. (2) Part 7 (except section 54 and subsections 56 (1) and (3) and 57 (1), (2) and (4)) does not apply in relation to the authority. Directions by Minister for Finance 23. (1) The Minister for Finance may give any written directions that are necessary or convenient to be given for carrying out or giving effect to the object of this Division and, in particular, may give directions about the transfer of money within the Public Account. (2) A direction has effect, and must be complied with, despite any other Commonwealth law. (3) A direction is a disallowable instrument for the purposes of section 46a of the Acts Interpretation Act 1901.