Application of this law to the Commonwealth
95-10 Application of this law to the Commonwealth
It is the Parliament’s intention that the Commonwealth and *untaxable Commonwealth entities should:
be notionally entitled to fuel tax credits; and
have notional *fuel tax adjustments.
The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1‑15).
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 or an *untaxable Commonwealth entity.
The directions given under subsection (2) may also take account of the provisions of the Fuel Tax (Consequential and Transitional Provisions) Act 2006.
Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
A direction given under subsection (2) is not a legislative instrument.
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