# Notional application of nomination training contribution charge in relation to nominations by the Commonwealth

> act-s140ZP — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

140ZP Notional application of nomination training contribution
         charge in relation to nominations by the Commonwealth
          (1) The Commonwealth is not liable to pay nomination training
              contribution charge that is payable under section 140ZM.
              However, it is the Parliament’s intention that the Commonwealth
              should be notionally liable to pay such charge.
          (2) The Finance Minister may give such written directions as are
              necessary or convenient for carrying out or giving effect to
              subsection (1) and, in particular, may give directions in relation to
              the transfer of money within an account, or between accounts,
              operated by the Commonwealth.
          (3) Directions under subsection (2) have effect, and must be complied
              with, despite any other Commonwealth law.
          (4) A direction under subsection (2) is not a legislative instrument.
          (5) In subsections (1) and (2), Commonwealth includes a
              Commonwealth entity (within the meaning of the Public









               Governance, Performance and Accountability Act 2013) that
               cannot be made liable to taxation by a Commonwealth law.