(a) in accordance with paragraph 8 (c) of the Appropriation Act 1991-92 money received from the provision of services has been credited to a division, subdivision or item specified in Part II of the Schedule to that Act; and
(b) the whole or part of that money had not been issued and applied by the Minister before 1 July 1992;
then, notwithstanding paragraph 44 (3) (a) of the Audit Act 1989 , so much of the money referred to in paragraph (b) as had not been issued and applied by the Minister before 1 July 1992—
(c) shall be deemed to have been appropriated for a service specified in a division or subdivision specified in the Schedule to this Act being a service that is the same or substantially the same as a service referred to in a division, subdivision or item of the Schedule to the Appropriation Act 1991-92 ; and
(d) the Treasurer is authorised to issue and apply that money accordingly.