(1) A Bill or amendment making provision (whether directly

67. (1) A Bill or amendment making provision (whether directly or indirectly) for— (a) imposing or increasing any tax or abolishing, reducing or remitting any existing tax; (b) the borrowing of money, or the giving of any guarantee, by the Federation, or the amendment of the law relating to the financial obligations of the Federation; (c) the custody of the Consolidated Fund, the charging of any money on the Consolidated Fund or the abolition or alteration of any such charge; (d) the payment of moneys into the Consolidated Fund or the payment, issue or withdrawal from the Consolidated Fund of any moneys not charged thereon, or any increase in the amount of such a payment, issue or withdrawal; (e) the compounding or remission of any debt due to the Federation; (f) the assignment of a tax or fee or the making of a grant to any State; [Article 67] Federal Constitution 67 (g) the receipt of moneys on account of the Consolidated Fund or the custody or issue of such moneys or the audit of the accounts of the Federation or a State, being provision as respects which the Minister charged with responsibility for finance signifies that it goes beyond what is incidental only and not of a substantial nature having regard to the purposes of the Bill or amendment shall not be introduced or moved except by a Minister, and a Bill making any such provision shall not be introduced in the Senate. (2) A Bill or amendment shall not be deemed to make provision for any of the said matters by reason only that it provides— (a) for the imposition or alteration of any fine or other pecuniary penalty or for the payment or demand of a licence fee or a fee or charge for any service rendered; or (b) for the imposition, alteration or regulation of any tax or rate by any local authority or body for local purposes. Assent to Bills passed by House of Representatives only