'Special Accounts' under the Constitution: Amounts Appropriated for Designated Purposes
The finance clauses of the Constitution are rarely examined and have been subjected to very limited scrutiny by the High Court. This is perhaps surprising given that these provisions were amongst the most contentious during the Constitutional Convention debates.1 The compromise of these debates was to leave the practical implementation of the finance clauses after the transition period to future Parliaments.2 The Parliament has willingly undertaken this task over the decades. Recently, however, with the advent of modern governance arrangements favouring devolved responsibility and new methods of accrual budgeting,3 the Parliament has introduced a new legislative financial framework. This article traces the interpretation of those provisions in the Constitution that must be satisfied in order to sustain Special Accounts in this new financial framework.
University of NSW Law Journal
Law not elsewhere classified