(1) The Commissioner may certify in writing that an amount held by a participant represents payments made to the participant under the NWPP.
(2) An amount so certified cannot be confiscated or restrained, and cannot be applied in payment of pecuniary penalties, under Division 3 of Part XIII of the Customs Act 1901 , the Proceeds of Crime Act 1987 , the Proceeds of Crime Act 2002 , the Crimes (Superannuation Benefits) Act 1989 or the Australian Federal Police Act 1979 .