(1) An appropriation for controlled recurrent payments may be expressed to be made for net controlled recurrent payments.
(2) Despite section 6 (Necessity for appropriation), if an appropriation for a directorate is stated to be made for net controlled recurrent payments, the directorate may apply the following in paying the expenses and liabilities of the directorate:
(a) the payments it is entitled to receive for providing goods and services, other than controlled recurrent payments under an Appropriation Act;
(b) the value of the input tax credits to which it is entitled for taxable supplies in relation to controlled recurrent payments.
(3) If the appropriations made by an Appropriation Act for a directorate do not state an amount, or state a ‘0' appropriation, for controlled recurrent payments, the appropriations have effect as if they included an appropriation for controlled recurrent payments for the directorate at no net cost to the Territory.