Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
 Download Full Day's HansardDownload Full Day's Hansard    View Or Save XMLView/Save XML

Previous Fragment    Next Fragment
Tuesday, 31 July 1906


Sir JOHN FORREST (Sw.an) (Treasurer) . - I have already explained that the Incorporated Institute of Accountants protested against the use of the term " Public Accountant," as it is generally used to describe certain persons who hold high qualifications in accountancy. It is thought well to meet their wish. I may say that this Bill has been in hand for some time. I believe it was drafted when the right honorable member for Balaclava held office as Treasurer.

Clause agreed to.

Clauses 4 to 7 agreed to.

Clause 8 -

After section thirty-six of the Principal Act the following sections are inserted : - " 36A. Expenditure in excess of specific appropriation or not specifically provided for by appropriation may be charged to such heads as the Treasurer may direct, provided that the total expenditure so charged in any financial year, after deduction of amounts of repayments and transfers to heads for which specific appropriation exists, shall not exceed the amount appropriated for that year under the head ' Advance to the Treasurer.' " 36B. The amount included in any subdivision in a Schedule to an Appropriation Apt for the salary in respect of an office or position occupied by an officer shall be available for payment of the officer's salary in any branch the salaries for which are provided in the same subdivision. "36c. Repayments or credits which could have been taken in reduction of some particular expenditure in any financial year had the accounts of that year not been closed may be taken in reduction of similar expenditure in a subsequent year."







Suggest corrections