(1)  A Government Business Enterprise must pay guarantee fees into the Public Account if it has financial accommodation.

(2)  The guarantee fees in respect of a financial year that are payable by a Government Business Enterprise are to be calculated as specified in the Treasurer's Instructions.

(3)  The Treasurer must determine one or more guarantee fee rates for each Government Business Enterprise and must notify each Government Business Enterprise of the guarantee fee rates applicable to it.

(4)  A Government Business Enterprise must –

(a) provide to the Treasurer guarantee fee returns in the form, and at the times, specified in the Treasurer's Instructions; and

(b) pay its guarantee fees at the times, and in the manner, specified in the Treasurer's Instructions.