South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 3 : Advisory Committees11. Establishment |
| (1) | The Minister may appoint one or more specialist committees to advise the Commissioner and the Minister on any matter concerning the management of SARS's resources, including asset management, human resources and information technology, subject to subsection (2). |
| (2) | The specialist committee responsible for human resources must advise— |
| (a) | the Minister on matters concerning the terms and conditions of employment of any class of employees in the management structure of SARS, as agreed between the Minister and the Commissioner; and |
| (b) | the Commissioner on matters concerning the terms and conditions of employment of all employees of SARS, other than employees contemplated in paragraph (a). |