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Chapter 13

Financial legislation

Contents

• Section 53 of the Constitution
• Types of financial legislation
• Terminology
• Constitutional safeguards: sections 54 and 55 of the Constitution
• Governor-General's messages
• When requests are required: (a) bills imposing taxation
• When requests are required: (b) ordinary annual services
• When requests are required: (c) proposed charge or burden
• (i) appropriations
• (ii) taxation bills
• Procedure Committee's proposals
• Decision as to amendments or requests
• Retrospectivity of tax legislation
• Procedure on financial legislation
• Pressing of requests
• Requests and section 57
• Scrutiny of expenditure proposals: Estimates/Legislation Committees
• History of expenditure scrutiny
• Parliamentary appropriations

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