Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) 76: Notional payments and receipts between or within non-corporate entities: apply the finance law to a notional payment as if it were a real payment and to the notional receipt as if it were a real receipt, including approval of the commitment and the debiting of the appropriation

What does 76 require?

When one non-corporate Commonwealth entity makes a notional payment to another, or one part of such an entity pays another part notionally, and a real payment would have debited an appropriation, the finance law treats the notional payment as real and the notional receipt as a real receipt. Officials must therefore obtain approval of the commitment, debit the appropriation and handle the receipt exactly as they would for an outside transaction, although no money moves within the Commonwealth.