Imposition of tax

(1)No tax or licensing fee may be imposed, waived or varied except as provided by legislation.

(2)If legislation permits the waiver of any tax or licensing fee—

(a)a public record of each waiver shall be maintained together with the reason for the waiver; and

(b)each waiver, and the reason for it, shall be reported to the Auditor-General.

(3)No law may exclude or authorise the exclusion of a State officer from payment of tax by reason of—

(a)the office held by that State officer; or

(b)the nature of the work of the State officer.