(1) Except with, and
in accordance with, the prior approval of the Treasurer, the
accountable authority of an agency is not to cause or permit a special purpose
account operated by the agency to be overdrawn.
(2) If the Treasurer
approves a special purpose account to be overdrawn, the overdraft —
(a) is
taken to be an advance to be charged in the relevant financial year to the
Treasurer’s Advance Account; and
(b) is
subject to the terms and conditions determined by the Treasurer.