(1) Amounts received, or purporting to be received, under section 46J or 46M must be paid to the Commonwealth.
(2) If an amount is paid to the Commonwealth under subsection ( 1), the Commonwealth must pay to the Supplementary Fund an amount equal to that amount.
(3) A payment of an amount to the Supplementary Fund under subsection ( 2) is subject to the condition that, if the Commonwealth becomes liable to refund the whole or part of that amount, the Supplementary Fund must pay to the Commonwealth an amount equivalent to the amount that the Commonwealth is liable to refund.
(4) The Consolidated Revenue Fund is appropriated for the purposes of subsection ( 2).