For the purposes of this Act, notional transactions between non-corporate entities are to be treated as if they were real transactions.
Note: This section applies, for example, to a "payment" between non-corporate entities that are both part of the Commonwealth. One of the effects of this section is that the payment will be debited from an appropriation for the paying non-corporate entity, even though no payment is actually made from the Consolidated Revenue Fund. This is consistent with section 76 of the Public Governance, Performance and Accountability Act 2013 .