Opinion Number. 1629

Subject

National Health and Pensions Insurance
proposal to establish Commission to administer scheme for National Health and Pensions Insurance: whether compulsory contributions of employers and employees would be public moneys: law with respect to taxation: whether moneys required to be paid into consolidated revenue fund and withdrawn pursuant to appropriation

Key Legislation

CONSTITUTION ss 55, 61, 81, 83: AUDIT ACT 1901 ss 2, 21(2), 23, 28, 29, 31: FINANCIAL AGREEMENTS ENFORCEMENT ACT 1932: AUDIT ACT 1902 (NSW))

Date

It is proposed to introduce a Bill in the Commonwealth Parliament to establish a Commission to administer a scheme for National Health and Pensions Insurance. It is proposed to provide for compulsory contributions by employers and employees payable directly or indirectly to the Commission, the benefits to be disbursed through the medium of approved Societies, payment therefore being made by the Commission to the Societies. It is also proposed that the Commonwealth should make contributions in aid of the Scheme.

I am asked to advise whether the compulsory contributions of employers and employees would be ‘Revenues or moneys raised or received by the Executive Government of the Commonwealth’ within section 81 of the Constitution