South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 3 : Advisory Committees13. Powers |
| (1) | The Minister may assign specific powers to the members of a specialist committee for the purposes of performing any function contemplated in section 11. |
| (2) | The powers of a specialist committee to give advice may not be construed as interference with the powers assigned to the Commissioner in terms of any legislation or agreement referred to in section 4(1)(a), in so far as those powers of the Commissioner relate to – |
| (a) | the interpretation of that legislation or agreement; |
| (b) | the exercise of a discretion conferred on the Commissioner by that legislation or agreement; or |
| (c) | the determination of the liability of a person for any revenue. |