(1) The Commonwealth is not liable to pay charge imposed by the Telecommunications (Numbering Charges) Act 1997 .
(2) Even though the Commonwealth is not liable to pay charge imposed by Division 1 of Part 2 of the Telecommunications (Numbering Charges) Act 1997 , it is the intention of the Parliament that the following should be notionally liable for such a charge:
(a) a Department of State;
(b) a Department of the Parliament established under the Parliamentary Service Act 1999 ;
(c) a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service;
(d) an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.
(3) The Finance Minister may give such written directions as are necessary or convenient to be given for carrying out or giving effect to subsection (2) and, in particular, may give directions in relation to the transfer of money within the Public Account.
(4) Directions under subsection (3) have effect, and must be complied with, despite any other law of the Commonwealth.
(5) A reference in this section to the Commonwealth includes a reference to an authority of the Commonwealth that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.