Chapter 11 | Financial legislation

While the processing of financial legislation[1] follows basically the same pattern as that of ordinary bills, there are additional requirements imposed by the standing orders, and ultimately, by the Constitution. Constitutional requirements also influence the form of financial legislation.

Constitutional provisions

Parliament’s control of government finances by means of legislation

The Consolidated Revenue Fund

Financial initiative of the Executive

Limits on the Senate’s powers in respect of financial legislation



Former financial procedures

Bills containing special appropriations

Procedures peculiar to special appropriation bills


Second reading amendment

Proceedings following second reading

Message recommending appropriation

Message for amendment

Consideration in detail

Appropriation and supply bills

Summary of annual financial legislation

Ordinary annual services of the Government

The components of the annual Budget

Appropriation Bill (No. 1)—the main appropriation bill

Message recommending appropriation and introduction

Second reading—Budget speech and debate

Reasoned amendment

Consideration by estimates committees

Consideration in detail


Proposed improvements to procedures for consideration of estimates

Appropriation Bill (No. 2)

Appropriation (Parliamentary Departments) Bill

Budget papers and related documents

Explanatory memorandums for appropriation bills

Additional appropriation bills

Additional appropriation bills for special purposes

Supply bills

Advance to the Finance Minister

Advances to the Presiding Officers

Taxation bills

Procedures peculiar to taxation bills


Second reading amendment

Consideration in detail

Customs and excise tariff proposals

Consolidation and validation of tariff proposals