Revenue and Expenditure

Chapter 12 Revenue and Expenditure

Section 175: Raising of revenue

The raising by the Government of revenue or moneys, whether through the imposition of taxation or otherwise, must be authorized by or under an Act.

Section 176: Consolidated Fund

1. All revenue or moneys raised or received for the purposes of the Government must be paid into one Consolidated Fund.

2. Subsection (1) does not apply to revenue or moneys that are payable by or under a written law into some other fund established for a specific purpose or that may, by or under a written law, be retained by the authority receiving them for the purposes of defraying the expenses of that authority.

Section 177: Appropriations to be authorized by law

Money must not be withdrawn from the Consolidated Fund or from a fund referred to in subsection 176 (2) except under an appropriation made by law.

Section 178: Authorization of expenditure in advance of appropriation

1. Subject to laws made by the Parliament, if the Appropriation Act for a year has not come into operation by the beginning of the year, the Minister may, to the extent and subject to the conditions prescribed by the Parliament, authorize the withdrawal of moneys from the Consolidated Fund for the ordinary services of the Government.

2. The total amount authorized for withdrawal under subsection (1) must not exceed one-third of the appropriations made for the ordinary services of the Government in respect of the immediately preceding year.

Section 179: Appropriation and taxing measures require ministerial consent

A Bill, or an amendment of a Bill, that:
  1. appropriates revenue or moneys or increases such an appropriation;
  2. imposes taxation or an increase in taxation; or
  3. reduces the amount of any debt due to the State; may only be passed by the House of Representatives with the consent of the Cabinet, as signified by a Minister.
Section 180: Annual budget

1. In respect of each year ending on 31 December or on such other day as the Parliament prescribes, the Minister must cause to be laid before the House of Representatives and the Senate an annual budget, reflecting estimates of revenue and of capital and current expenditure for the year, in respect of the ordinary services of the Government and the services of the Parliament.

2. The Parliament may make laws prescribing the manner in which annual estimates are to be prepared.

Section 181: Guarantees by Government

The Government must not guarantee the financial liability of any person in respect of a loan or otherwise unless the giving of the guarantee is authorized by the House of Representatives in accordance with conditions prescribed by law.

Section 182: Public moneys to be accounted for

All public moneys must be dealt with and accounted for in accordance with law and otherwise in accordance with accounting principles generally accepted in the public sector.

Section 183: Standing appropriation of Consolidated Fund for
payment of certain salaries and allowances

1. This section applies to:
  1. the President;
  2. the Vice-President;
  3. a judge;
  4. the members of the Human Rights Commission referred to in paragraphs 42 (3)(b) and (c);
  5. the members of the Constituency Boundaries Commission;
  6. the members of the Electoral Commission;
  7. the Supervisor of Elections;
  8. the members of the Parliamentary Emoluments Commission;
  9. the Secretary-General to Parliament;
  10. the Commissioner of Police;
  11. the Director of Public Prosecutions;
  12. the members of the Commission on the Prerogative of Mercy referred to in paragraph 115 (2)(b);
  13. the members of the Constitutional Offices Commission;
  14. the members of the Public Service Commission;
  15. the members of the Disciplined Services Commission;
  16. the Ombudsman;
  17. the Auditor-General; and
  18. the members of a tribunal or board established for the purposes of subsection 23 (3), 34 (9), 93 (3), 138 (3) or 172 (4).
2. The salaries or allowances payable to a person to whom this section applies are payable out of the Consolidated Fund, which is appropriated accordingly.

Section 184: Standing appropriation of Consolidated Fund for other purposes

1. All debt charges for which the State is liable and all pension benefits (except to the extent that they are a charge on another fund and have been paid out of that fund to the person or authority to whom payment is due) are payable out of the Consolidated Fund, which is appropriated accordingly.

2. In this section debt charges means interest, sinking fund charges, amounts due in respect of the repayment or amortization of debt, and other expenditure incurred in connection with the raising of loans on the security of the revenue of the State or the Consolidated Fund; eligible service means service in a public office but does not include service in a naval, military or air force;
pension benefits means pensions, compensation, gratuities or other like payments payable to persons in respect of their eligible
service or to their spouses, dependents or personal representatives in respect of that service.