South African Revenue Service Act, 1997 (Act No. 34 of 1997)Part 4 : Employees19. Pension rights |
| (1) | Subject to the Government Employees' Pension Law, 1996 (Proclamation No. 21 of 1996), a person appointed by SARS as an employee— |
| (a) | becomes a member of the Government Employees' Pension Fund mentioned in section 2 of the Government Employees' Pension Law, 1996; and |
| (b) | is entitled to pension and retirement benefits as if that person were in service in a post classified in a division of the public service mentioned in section 8(1)(a)(i) of the Public Service Act. |
| (2) | If the Commissioner becomes a member of the Government Employees' Pension Fund, he or she is entitled to the pension and retirement benefits calculated on the same basis as those of a head of department in the public service. |