Section 27(1) is
repealed and the following subsections are inserted instead —
“
(1) The Treasurer may
direct that an appropriation for a financial year may, to the extent necessary
to meet any relevant commitment, be transferred to a suspense account, and any
such transfer is to be regarded as a payment correctly chargeable against that
appropriation for that financial year.
(1a)
Moneys standing to the credit of a suspense account under
subsection (1) may be transferred as and when needed for application in
connection with any relevant commitment and, subject to subsection (3), are
not to be applied in any other way.
(1b)
In subsections (1) and (1a) —
"relevant commitment" means a commitment that
—
(a) is
relevant to the financial year referred to in subsection (1); and
(b) is
in respect of superannuation, leave or depreciation.
”.