The Secretary to the Treasury has forwarded to me for advice the following minute:

The Federal Territory Ordinance relating to stock gazetted on 7 December 1920 provides for the establishment of a Stock Fund, into which all moneys received under the Ordinance are to be paid and utilised for the payment of expenses of administration of the Ordinance and for the destruction of noxious animals.

1. Exception was taken to the creation of the Stock Fund, because the Treasury is averse to setting aside moneys in separate funds and meeting expenditure therefrom: the attitude taken up being that the moneys should be paid into Revenue and appropriated by Parliament for the purposes of the Commonwealth.
2. In the correspondence with the Home and Territories Department reference was made to the provisions of section 81 of the Constitution, and the Secretary now states that the Attorney-General has given his opinion that the moneys raised under the Ordinance do not come within the four corners of section 81. This raises an important question so far as the Treasury is concerned, and I shall be glad if you will kindly favour me with your opinion on the following questions:
1. Are moneys raised or collected under the authority of an Ordinance of the Federal Territory revenues or moneys raised by the Executive Government of the Commonwealth, within the meaning of section 81 of the Constitution?
2. If the Federal Territory Ordinance relating to stock is amended by repealing clause 17, will the moneys collected under the Ordinance be payable to the Treasury in accordance with the provisions of section 22 of the Audit Act 1901-19201
3. If the Federal Territory Ordinance relating to stock is not amended, will the moneys payable to the Stock Fund be payable to the Treasurer in accordance with the provisions of section 22 of the Audit Act 1901-19201

In this connection it may be mentioned that rents collected under the Federal Territory Ordinance No. 2. of 1918 relating to the leasing of Commonwealth lands are credited to the Consolidated Revenue Fund under the Head of Revenue 'Capital Territory'.

The Stock Ordinance 1920 provides for the fixing and collection each year of a rate upon sheep and large stock in the Territory (section 8).

Section 17 provides that all subsidies, fines, penalties, rates and other moneys received under this Ordinance shall be paid into a fund to be called the Stock Fund which shall be applied by the Minister to the payment of any expenses of or incidental to the administration of the Ordinance; or of any costs or expenses incurred under this Ordinance; or to the payment of bonuses, for scalps of noxious animals, granted under section 31 of the Rabbit Destruction Ordinance 1919 or to the destruction of rabbits or other noxious animals.

So far as the Stock Ordinance 1920 is concerned, the question raised is whether the moneys referred to in section 17 of the Ordinance are covered by section 81 of the Constitution, and should be paid into the Consolidated Revenue Fund and not into the Stock Fund.

The words 'revenues or moneys' mean 'revenue or moneys in the nature of revenue'. See footnote to p. 811, Quick & Garran. In determining whether moneys collected are revenue, regard must be had to the provision (if any) dealing with the application of those moneys.

In my opinion the moneys raised under the Stock Ordinance are moneys in the nature of revenue and are raised by the Executive Government of the Commonwealth within the meaning of section 81 of the Constitution.

The advice sought in paragraph (a) of the Secretary's minute cannot be given in general terms but only as regards specific Ordinances.

[Vol. 18, p. 194]