Chapter
1 | Chapter 2 | Chapter
3 | Chapter 4 | Chapter
5 | Chapter 6 |
Chapter 7 | Chapter
8 | Chapter 9 | Chapter
10 | Chapter 11 |
Chapter
12 |
Chapter 13 | Chapter
14 | Chapter 15 |
Chapter 16 | Chapter
17 |
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| Chapter 12 - Revenue
and Expenditure |
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| Section 175 Raising of revenue |
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The raising by the Government of revenue
or moneys, whether through the imposition of taxation
or otherwise, must be authorised by or under an Act.
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| Section 176 Consolidated Fund |
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(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.
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| Section 177 Appropriations to
be authorised by law |
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Money must not be withdrawn from the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.
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| Section 178 Authorisation of
expenditure in advance of appropriation |
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(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, authorise the withdrawal of moneys
from the Consolidated Fund for the ordinary services
of the Government. (2) The total amount authorised 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.
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| Section 179 Appropriation and
taxing measures require ministerial consent |
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A Bill, or an amendment of a Bill,
that: (a) appropriates revenue or moneys or increases
such an appropriation; (b) imposes taxation or an increase
in taxation; or (c) 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.
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| Section 180 Annual budget |
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(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.
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| Section 181 Guarantees by Government |
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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 authorised
by the House of Representatives in accordance with conditions
prescribed by law.
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| Section 182 Public moneys to
be accounted for |
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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.
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| Section 183 Standing appropriation
of Consolidated Fund for payment of certain salaries and
allowances |
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(1) This section applies to: (a) the
President; (b) the Vice-President; (c) a judge; (d)
the members of the Human Rights Commission referred
to in paragraphs 42 (3)(b) and (c); (e) the members
of the Constituency Boundaries Commission; (f) the members
of the Electoral Commission; (g) the Supervisor of Elections;
(h) the members of the Parliamentary Emoluments Commission;
(i) the Secretary-General to Parliament; (j) the Commissioner
of Police; (k) the Director of Public Prosecutions;
(l) the members of the Commission on the Prerogative
of Mercy referred to in paragraph 115 (2)(b); (m) the
members of the Constitutional Offices Commission; (n)
the members of the Public Service Commission; (o) the
members of the Disciplined Services Commission; (p)
the Ombudsman; (q) the Auditor-General; and (r) 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.
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| Section 184 Standing appropriation
of Consolidated Fund for other purposes |
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(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 amortisation
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, dependants or personal
representatives in respect of that service.
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Chapter
1 | Chapter 2 | Chapter
3 | Chapter 4 | Chapter
5 | Chapter 6 |
Chapter 7 | Chapter
8 | Chapter 9 | Chapter
10 | Chapter 11 |
Chapter
12 |
Chapter 13 | Chapter
14 | Chapter 15 |
Chapter 16 | Chapter
17 |
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