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Appropriation bill
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===New Zealand=== In [[New Zealand]], an Appropriation Bill is the formal name for the annual [[Act of Parliament]] that gives legal effect to the [[New Zealand Budget]], that is, the [[New Zealand Government|Government]]'s [[tax]]ing and [[government spending|spending]] policies for the forthcoming year (from 1 July to 30 June). Like other [[bill (proposed law)|bills]], it is enacted, following debate, by the [[New Zealand House of Representatives|House of Representatives]], and [[royal assent|assented to]] by the [[Governor-General of New Zealand|governor-general]]. The main Appropriation Bill is traditionally placed before the House for its first reading in May amid considerable [[News media|media]] interest, an event known as the ''introduction of the Budget''. An Appropriation Bill is not sent to a select committee, a lengthy process undergone by most bills during which they are scrutinised in detail by the committee, which also receives public submissions relating to the bill. Instead, an expedited process is followed in which the Appropriation Bill essentially goes directly to its second reading for consideration by the [[committee of the whole|committee of the whole House]]. Royal assent is granted after the formality of a third reading. The main Appropriation Bill is formally called an "Appropriation (Estimates) Bill", or, after assented to, an "Appropriation (Estimates) ''Act''". Supplementary Budgetary legislation in New Zealand includes an annual "Appropriation (Confirmation and Validation) Bill", which serves to validate taxation and spending incurred in the previous year which fell outside the previous year's Budget, and "Imprest Supply Bills," typically several in a year, which grant interim authority to the Government to tax and spend. Both Appropriation and Imprest Supply bills fall under the rubric of [[confidence and supply]]. A refusal by the House to pass such a Bill [[constitutional convention (political custom)|conventionally]] leads to either the resignation of the Government (unlikely, since there is usually no alternative Government immediately available) or to a dissolution of the House and a subsequent [[general election]].
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