Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commonwealth and * untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should:
(a) be notionally liable to pay wine tax payable under this Act; and
(b) be notionally entitled to * wine tax credits arising under this Act.
(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 or an * untaxable Commonwealth entity .
(2A) The directions given under subsection ( 2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 .
(3) Directions under subsection ( 2) have effect, and must be complied with, despite any other Commonwealth law.