Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a non - corporate Commonwealth entity receives an amount of a kind prescribed by the rules, then the amount may be credited to:
(a) the most recent departmental item for the entity in an Appropriation Act; or
(b) if the rules prescribe another item in an Appropriation Act, another appropriation or a special account--that item, appropriation or special account.
(2) The crediting of an amount in accordance with subsection (1) takes effect at the time an entry recording the receipt of the amount is made in the accounts and records of the entity.