(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.