Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Despite any other regulation, an amount received by way of a tax, levy, fine or penalty is not a kind of amount for subsection 31 (1) of the Act.
(2) If the Commonwealth competitive neutrality policy applies to the activity of an Agency in relation to which an amount was received, the amount is a kind of amount for subsection 31 (1) of the Act only to the extent to which the activity is undertaken consistent with that policy.
(3) If the Commonwealth cost recovery policy applies to the activity of an Agency in relation to which an amount was received, the amount is a kind of amount for subsection 31 (1) of the Act only to the extent to which the activity is undertaken consistent with that policy.