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