Chapter 11 References

[1] The term ‘money bill’ is sometimes used in connection with financial legislation. However, usage of the term and definitions of what it encompasses have not been consistent.

[2] Borrowings by the Commonwealth must also be authorised by legislation, Public Governance, Performance and Accountability Act 2013, s.56.

[3] As noted in earlier editions (1 to 3), appropriations could previously be made from the former Loan Fund. Under transitional provisions an appropriation expressed to be an appropriation of the Loan Fund has effect as an appropriation of the CRF, Financial Management Amendment Act 1999, s. 6.

[4] Public Governance, Performance and Accountability Act 2013, ss.78–80.

[5] See May, 24th edn, pp. 711–19 and Quick and Garran, pp. 681–2. The latter commentary refers to the results which would follow from the absence of this principle: ‘ … the scramble among the members of the Legislature to obtain a share of the public money for their respective constituencies, of the ‘log-rolling’, and of the predominance of local interests to the entire neglect of the public interest … ’ (cited from Hearn’s Government of England, 2nd edn [1886], pp. 376–7).

[6] May, 24th edn, p. 713.

[7] As section 53 of the Constitution provides that proposed laws appropriating revenue or moneys shall not originate in the Senate, the ‘House’ referred to in section 56 is, for all practical purposes, the House of Representatives. For background to the phrase ‘House in which the proposal originated’ see Quick and Garran, pp. 682–3.

[8] S.O.s 178–182.

[9] VP 2010–13/2215 (14.5.2013).

[10] Quick and Garran, p. 667.

[11] Quick and Garran, pp. 667–8.

[12] J 1934–37/114 (24.10.1935); S. Deb. (30.10.1935) 1059, 1180; VP 1934–37/508 (6.12.1935).

[13] PP 307 (1995). see also ‘Certain amendments viewed as initiation’ in Chapter on ‘Senate amendments and requests’.

[14] Urgent Relief for Single Age Pensioners Bill 2008. The expected increase in expenditure under the appropriation in the Social Security (Administration) Act 1999 was $1.45 billion.

[15] VP 2008–10/553–4 (23.9.2008), H.R. Deb. (23.9.2008) 8273–81. For a critical review of the respective positions of the two Houses on this bill see G. J. Appleby and J. M. Williams, ‘A tale of two clerks: When are appropriations appropriate in the Senate?’ Public Law Review, v. 20(3), September 2009: 194–213.

[16] Social Security Amendment (Income Support for Regional Students) Bill 2011 (appropriation in the Social Security (Administration) Act 1999). VP 2010–13/310–13 (21.2.2011), see particularly speech by Attorney-General at H.R. Deb. (21.2.2011) 606–8.

[17] Pape v. Commissioner of Taxation [2009] HCA 23 at 135, 164–171, 206. The Act concerned was the Tax Bonus for Working Australians Act (No. 2) 2009 which increased expenditure under a standing appropriation in the Taxation Administration Act 1953.

[18] These committees were ‘committees of the whole House’, that is, all Members were entitled to participate. The committees’ proceedings took place in the Chamber of the House and the Chairman of Committees presided.

[19] In recent decades over 75% of government expenditure has been funded by special appropriations (see Odgers, 14th edn, p. 397 for proportions historically). Budget paper No. 4 gives tables listing the special appropriations administered by each portfolio, and the breakdown of agency resourcing funded by annual or special appropriation.

[20] See also Odgers, 14th edn, p. 396.

[21] This categorisation of bills has been cited and relied on by the High Court—see page 418 (Pape v. Commissioner of Taxation).

[22] See under ‘Consolidated Revenue Fund’ at page 415.

[23] Public Governance, Performance and Accountability Act 2013, s. 80 (for Special Accounts established by legislation) and s. 78 (for Special Accounts established by determination of the Finance Minister).

[24] The Parliamentary Business Resources Act 2017 now sets the total annual sum payable under section 66 of the Constitution for ministerial salaries (s. 55) which amount may be varied by regulation (s. 61).

[25] Constitution, s. 3 and s. 66.

[26] VP 2010–13/597–9 (2.6.2011), H.R. Deb. (2.6.2011) 5699, 5700–11.

[27] S.O. 147.

[28] But see VP 1993–96/2169 (8.6.1995)—message reported after second reading, 2185 (19.6.1995)—further message for the purpose of amendments reported after third reading.

[29] VP 1959–60/140 (14.5.1959); H.R. Deb. (12.5.1959) 2059–61, 2211. A more recent example is the amendment moved to the Private Health Incentives Bill 1998 that the bill be withdrawn and redrafted to provide for increased funding for the private hospital system, VP 1998–2001/72 (24.11.1998).

[30] E.g. VP 1932–34/910 (12.7.1934).

[31] E.g. VP 1987–90/896 (22.11.1988).

[32] E.g. VP 1978–80/321 (8.6.1978); VP 1967–68/156 (16.8.1967).

[33] E.g. VP 1977/176 (31.5.1977); VP 2013–16/1135 (25.2.2015). Messages from the Governor-General and the Administrator have been received in respect of the same bill (the latter in respect of an amendment), VP 2002–04/1471 (3.3.2004).

[34] Messages required urgently may be received by email (previously facsimile).

[35] E.g. VP 1978–80/321 (8.6.1978); VP 1968–69/573 (23.9.1969); VP 1993–96/2169 (8.6.1995), 2185 (19.6.1995); VP 1996–98/2993 (13.5.1998).

[36] VP 1993–96/1023 (12.5.1994).

[37] Former S.O. 296.

[38] S.O. 147.

[39] VP 1970–72/1033 (27.4.1972); VP 1968–69/525 (27.8.1969); VP 1998–2001/207 (9.12.1998).

[40] Section 56 of the Constitution requires the message to be announced in the session in which the bill is passed, see ‘Lapsed bills’ in Ch. on ‘Legislation’.

[41] S.O. 180(d).

[42] E.g. Social Security Amendment (Supporting Australian Victims of Terrorism Overseas) Bill 2011.

[43] S.O. 180(d).

[44] VP 1977/409 (4.11.1977); VP 1998–2001/882 (23.9.1999).

[45] VP 1993–96/1023 (12.5.1994).

[46] VP 1974–75/561–2 (9.4.1975).

[47] VP 1974–75/944 (2.10.1975).

[48] S.O. 181, e.g. VP 1978–80/286 (2.6.1978); VP 1974–75/544 (6.3.1975) (Administrator); VP 1998–2001/2025 (7.12.2000).

[49] Constitution, s. 56.

[50] VP 1990–93/1392 (26.3.1992); H.R. Deb. (26.3.1992) 1308.

[51] S.O. 180(d).

[52] VP 1993–96/2596 (21.11.1995).

[53] VP 1970–72/149–50 (14.5.1970); VP 1977/409 (4.11.1977).

[54] VP 1932–34/929 (26.7.1934).

[55] VP 1968–69/256 (24.10.1968).

[56] VP 1917–19/280 (15.6.1918).

[57] E.g. VP 1996–98/984 (5.12.1996).

[58] E.g. VP 1985–87/1672 (14.5.1987); H.R. Deb. (14.5.1987) 3282; VP 1987–90/864 (9.11.1988); VP 2004–07/2059–60 (13.8.2007).

[59] E.g. H.R. Deb. (29.5.2002) 2586.

[60] Earlier annual appropriation Acts without this provision have been repealed by separate legislation, e.g. Statute Stocktake (Appropriations) Act 2013.

[61] Since 1994 usually introduced in May. see Treasurer’s statement on change from the traditional August Budget, H.R. Deb. (17.12.1993) 4399–400.

[62] Most payments to the States previously appropriated annually by Appropriation Bill (No. 2) now have standing appropriation under the Federal Financial Relations Act 2009.

[63] Now generally introduced between October and February, but traditionally in April when the Budget took place in August. Other appropriation bills introduced to cover special expenditure—for example as Appropriation Bill (No.3)—may cause the additional estimates to be numbered differently—for example (No. 4) and (No. 5). For further coverage of additional appropriation bills see page 432.

[64] For further coverage of supply bills see page 433.

[65] Constitution, s. 54.

[66] Constitution, s. 53.

[67] H.R. Deb. (13.5.1965) 1484–5.

[68] Senate Standing Committee on Appropriations and Staffing, Thirtieth report, March 1999. J 1999/620 (25.3.1999), 777 (22.4.1999).

[69] And see Odgers, 14th edn, pp. 388–91 for later negotiation between the Government and Senate on these matters.

[70] Supplementary economic statements may be made at times other than the Budget in the form of a ministerial statement, by leave.

[71] S.O. 180(b), e.g. VP 2010–13/2222 (14.5.2013).

[72] In 1999 the Minister for Finance and Administration hand-amended the long titles of two appropriation bills in the Chamber, prior to the bills’ presentation, to ensure consistency with the messages.

[73] VP 1990–93/1392 (26.3.1992).

[74] The Minister for Finance is responsible for administration of the Commonwealth Public Account and thus administers the bill. However the Treasurer is responsible for economic, fiscal and monetary policy and introduces the main appropriation bills.

[75] E.g. H.R. Deb. (12.5.2009) 3531–9. The second reading has been moved on a later day prior to the resumption of debate, H.R. Deb. (11.5.2010) 3134–41, VP 2008–10/1732 (11.5.2010), 1760 (13.5.2010).

[76] S.O. 76(c).

[77] VP 1993–96/1052 (2.6.1994); VP 1996–98/591–8 (10.10.1996).

[78] S.O. 145(b), e.g. VP 1993–96/194 (31.8.1993); VP 1996–98/408–10 (9.9.1996).

[79] E.g. VP 1985–87/1110 (16.9.1986); VP 1993–96/193–4 (31.8.1993); VP 1996–98/408–10 (9.9.1996); VP 2002–04/1617–8 (24.5.2004).

[80] E.g. VP 1978–80/990 (13.9.1979).

[81] H.R. Deb. (24.8.1978) 716.

[82] VP 1962–63/524 (20.8.1963), 534 (29.8.1963).

[83] VP 1978–80/1011–13 (20.9.1979), 1589 (27.8.1980) (amended); VP 1980–83/419–21 (20.8.1981) (renewed and revised).

[84] The recommendation was not acted on. Standing Committee on Procedure, House estimates: consideration of the annual estimates by the House of Representatives. PP 211 (2003). This report also discusses the background to the demise of the estimates committees after 1981.

[85] For details see Odgers, 14th edn, pp. 478–83.

[86] S.O. 149(d).

[87] E.g. H.R. Deb. (5.6.1995) 1142; H.R. Deb. (5.6.2008) 4765.

[88] E.g. VP 1993–96/2115 (5.6.1995); VP 2008–10/366 (5.6.2008).

[89] E.g. VP 1978–80/410 (21.9.1978); VP 1996–98/3096 (3.6.1998); VP 2008–10/393 (17.6.2008).

[90] The answers to such questions do not become part of the formal proceedings of the House—the response is up to the Minister concerned, usually by way of a letter to the Member asking the question.

[91] H.R. Deb. (18.6.2008) 5323.

[92] E.g. VP 2010–13/2392 (6.6.2013).

[93] A private Member would not have available the Governor-General’s message required by S.O. 180(d).

[94] E.g. VP 1977/353 (25.10.1977); VP 1993–96/324 (5.10.1993).

[95] H.R. Deb. (14.9.1972) 1469; H.R. Deb. (5.10.1993) 1638.

[96] The item reduced was for salaries for Senate staff. Nowadays a second reading amendment would be used to express disapproval of the Budget or government policies behind the Budget.

[97] VP 1940–43/190 (1.10.1941), 193 (3.10.1941), 195 (8.10.1941).

[98] VP 1993–96/2655 (28.11.1995) (proposed payment of $243,537 to fund a Minister’s legal fees in relation to a State Royal Commission—the amendment was not opposed by the Government).

[99] VP 1974–75/944 (2.10.1975); VP 1990–93/1736 (17.9.1992), 1762–3 (12.10.1992).

[100] VP 1974–75/954 (8.10.1975); VP 1990–93/197 (19.9.1990).

[101] Standing Committee on Procedure, House estimates: consideration of the annual estimates by the House of Representatives. PP 211 (2003): p. 19.

[102] ibid., pp. 24–27.

[103] From an average of 8 hrs in the years leading to the 2003 Procedure Committee report, to just over 13 hrs in 2009 and 2010, and to an average of over 17 hrs in later years (to 2015—less than 14 hrs was available in 2016 because of the election). The Procedure Committee had recommended at least 17 (the amount of time available when budget bills were introduced in August).

[104] Proposed S.O.s 182A and 182B.

[105] Standing Committee on Procedure, Consideration in detail of the main appropriation bill, Feb. 2016. And see statement by Deputy Speaker, H.R. Deb. (31.5.2017) 5932–3.

[106] E.g. VP 2008–10/994–5 (12.5.2009).

[107] S.O. 149(d).

[108] Portfolio Budget Statements (PBS) and Portfolio Additional Estimates Statements (PAES) are declared in Appropriation Acts to be relevant documents for the purposes of section 15AB of the Acts Interpretation Act 1901—that is, they may be used as extrinsic material in the interpretation of the Appropriation Acts. PBS and PAES are presented in the Senate but the practice has been not to present them in the House (a practice to which the Procedure Committee has objected, see Standing Committee on Procedure, House estimates: consideration of the annual estimates by the House of Representatives. PP 211 (2003): pp. 30–31).

[109] www.budget.gov.au.

[110] H.R. Deb. (15.8.1972) 139–42. Such documents are now (since the resolution of 28.3.2018) automatically made Parliamentary Papers and a motion is not needed.

[111] E.g. VP 1993–96/2029–31 (9.5.1995); VP 2008–10/994–6 (12.5.2009).

[112] E.g. a Taxation Laws Amendment Bill.

[113] S.O. 141(b).

[114] H.R. Deb. (13.5.2008) 2609.

[115] S.O.s 76(c), 145(b).

[116] H.R. Deb. (24.11.1992) 3401–3.

[117] VP 2008–10/229 (13.5.2008).

[118] VP 1993–96/2655 (28.11.1995). The Senate subsequently agreed to a further amendment to the bill, which was agreed to by the House; VP 1993–96/2703–4 (30.11.1995).

[119] VP 1990–93/1372 (24.3.1992), H.R. Deb. (24.3.1992) 969.

[120] VP 1990–93/1392–4 (26.3.1992).

[121] VP 1990–93/515 (14.2.1991), H.R. Deb. (14.2.1991) 652.

[122] VP 1998–2001/803 (26.8.1999) (bills introduced on notice).

[123] VP 1998–2001/1106–7 (25.11.1999).

[124] VP 2004–07/219 (9.3.2005).

[125] S.O. 180(b).

[126] S.O. 178.

[127] E.g. Appropriation (Regional Telecommunications Services) Bill 2005–2006; Appropriation (Northern Territory National Emergency Response) Bill (No. 1) 2007–2008; Appropriation (Drought and Equine Influenza Assistance) Bill (No. 1) 2008; Appropriation (Economic Security Strategy) Bill (No. 1) 2008–2009; Appropriation (Nation Building and Jobs) Bill (No. 1) 2009.

[128] Supply bills introduced and passed on 4 May, Budget on 5 May; both Houses dissolved on 9 May, election 2 July.

[129] Previously, appropriation bills preceded by a supply bill had appropriated the whole year amount, subsuming the supply bill amount already appropriated. (The original 2016–17 appropriation bills lapsed at dissolution and were reintroduced with the same names and substantially the same content at the commencement of the next Parliament.)

[130] S.O. 76(c).

[131] VP 1990–93/1638–9 (18.8.1992), H.R. Deb. (18.8.1992) 62–4.

[132] See Budget Paper No. 4 2012–13, p. 12. The operation of the AFM provision was canvassed in Wilkie v. The Commonwealth [2017] HCA 40, which challenged the legal basis of the funding of the Australian Marriage Law Postal Survey, held in September/November 2017. The High Court ruled the Minister’s determination under the AFM provision not to be invalid.

[133] And before amalgamation, the three former joint departments.

[134] In practice the term is also sometimes used to describe bills which, while not actually imposing taxation, deal with taxation.

[135] Constitution, s.53.

[136] To ensure that these constitutional requirements are satisfied, a tax may be imposed by multiple imposition bills (accompanied by a single assessment bill)—one bill imposing the tax to the extent that it is a duty of customs, another to the extent that it is a duty of excise and a third to the extent that it is neither a duty of customs nor a duty of excise (e.g. Goods and Services Tax, Minerals Resource Rent Tax).

[137] Attorney-General’s Department, The Australian Constitution annotated, AGPS, Canberra, 1980, pp. 179–81.

[138] The third paragraph of section 53 of the Constitution, PP 307 (1995) 104–5.

[139] Advice dated 30 August 1993 re Taxation (Deficit Reduction) Bill 1993 (attachment).

[140] The Australian Constitution annotated, pp. 179–81.

[141] H.R. Deb. (23.11.1960) 3183–92.

[142] VP 1940–43/236–7 (20.11.1941); VP 1960–61/289 (23.11.1960).

[143] VP 1940–43/227–8 (18.11.1941); VP 1993–96/2131–5 (7.6.1995).

[144] State Chamber of Commerce and Industry v. Commonwealth (1987) 73 ALR 161 at 162 (Fringe Benefits Tax Case No 2).

[145] Air Caledonie International v. Commonwealth (1988) 165 CLR 462.

[146] Australian Tape Manufacturers Association Ltd v. Commonwealth (1993) 112 ALR 53.

[147] Northern Suburbs General Cemetery Reserve Trust v. Commonwealth (1993) 176 CLR 555.

[148] Senate Standing Committee on Legal and Constitutional Affairs. Constitutional aspects of the Taxation (Deficit Reduction) Bill 1993. PP 453 (1993).

[149] H.R. Deb. (27.9.1993) 1096–7. See also treatment in Odgers, 14th edn, pp. 403–4.

[150] Permanent Trustee Australia Limited v. Commissioner of State Revenue (2004) 220 CLR 388.

[151] H.R. Deb. (10.11.1988) 2790–1.

[152] A motion of dissent to the ruling was negatived, VP 2010–13/597–9 (2.6.2011), H.R. Deb. (2.6.2011) 5699, 5700–11.

[153] VP 2010–13/1085 (22.11.2011), H.R. Deb. (22.11.2011) 13418.

[154] Tobacco Excise Windfall Recovery (Assessment) Bill 2002, H.R. Deb. (16.9.2002) 6224–6. The introduction of the other two bills of the proposed package was noted as being dependent on government action.

[155] Plastic Bag Levy (Assessment and Collection) Bill 2002, H.R. Deb. (21.10.2002) 8121–3, VP 2002–04/510 (21.10.2002).

[156] NP 182 (29.11.1995) 9872.

[157] H.R. Deb. (5.3.2001) 24900, 24904.

[158] Income Tax (Arrangements with the States) Bill 1978; VP 1978–80/271 (31.5.1978).

[159] Live-stock Slaughter Levy Collection Amendment Bill 1977; VP 1977/155 (26.5.1977).

[160] Dairying Industry Research and Promotion (Miscellaneous Amendments) Bill 1976; VP 1976–77/217 (28.5.1976).

[161] Income Tax Assessment Amendment Act 1978; VP 1978–80/203 (5.5.1978); H.R. Deb. (7.4.1978) 1244–50; H.R. Deb. (5.5.1978) 1924.

[162] S.O. 149(d).

[163] S.O. 179(b), for a comment on this restriction on private Members see H.R. Deb. (15.5.1980) 2873.

[164] E.g. H.R. Deb. (29.5.2002) 2586.

[165] VP 1926–28/481 (14.12.1927).

[166] Clean Energy Legislation (Carbon Tax Repeal) Bill 2013 H.R.Deb. (21.11.2013) 1016–7.

[167] H.R. Deb. (26.6.2014) 7603.

[168] S.O. 179(c).

[169] E.g. VP 2010–13/1106–7 (22.11.11); H.R. Deb. (22.11.11) 13434–41.

[170] S.O. 178.

[171] Bass Strait Freight Adjustment Levy Collection Act 1984, s. 6.

[172] VP 1978–80/1263 (21.2.1980); H.R. Deb. (1.5.1980) 2522.

[173] VP 1970–72/1104 (25.5.1972). The amendment in this instance was to the effect to omit from the excise tariff proposals all excise on wine.

[174] S.O. 179(b)(c).

[175] VP 1970–72/1188 (13.9.1972); H.R. Deb. (13.9.1972) 1352–6. A proposal has been agreed to on the day of its introduction, VP 1996–98/1599 (4.6.1997) (question put after closure motion agreed to).

[176] Customs Act 1901, s. 273EA; Excise Act 1901, s. 160B.

[177] Customs Act 1901, s. 226 Excise Act 1901, s. 114.

[178] H.R. Deb. (19.2.1976) 115–6.

[179] The Excise Tariff Validation Bill 2009 and Customs Tariff Validation Bill 2009 covered the 12 month period from the date of the original tariff proposals. At the same time new tariff proposals were introduced, in effect extending the same measures, pending the reintroduction and passage of the tariff amendment bills that the Senate had initially rejected, H.R. Deb. (12.5.2009) 3447–53. These were the so-called ‘alcopops bills’— Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 and the equivalent customs tariff bill, and the [No. 2] bills with the same titles.