90 CHAPTER 7—REVENUE AND EXPENDITURE Raising of revenue 139.—(1) The raising by the Government of revenue or moneys, whether through the imposition of taxation or otherwise, must be authorised by or under a written law. (2) No taxation or fee may be imposed, waived or varied by the State, except as provided by written law. (3) If a written law permits the waiver or variation of any tax or fee— (a) a record of each waiver or variation must be maintained together with the reason for it; and (b) each waiver or variation, and the reason for it, must be reported to the Auditor-General. (4) No law may exempt, or authorise the exemption of, a public officer from payment of any tax or fee by reason of— (a) the office held by that public officer; or (b) the nature of the work of the public officer. Consolidated Fund 140.—(1) All revenue or moneys raised or received for the purposes of the State or Government must be paid into one Consolidated Fund. (2) Subsection (1) does not apply to revenue or moneys that are payable by or under a written law into some other fund established for a specific purpose or that may, by or under a written law, be retained by the authority receiving them for the purposes of defraying the expenses of that authority. Appropriations to be authorised by law 141. Moneys must not be withdrawn from the Consolidated Fund or from a fund referred to in section 140(2) except under an appropriation made by law. Authorisation of expenditure in advance of appropriation 142.—(1) Subject to any written law, if the Appropriation Act for a year has not come into operation by the beginning of the year, the Minister responsible for finance may, to the extent and subject to the conditions prescribed by any written law, authorise the withdrawal of moneys from the Consolidated Fund for the ordinary services of Government. (2) The total amount authorised for withdrawal under subsection (1) must not exceed one-third of the appropriations made for the ordinary services of Government in respect of the immediately preceding year.