South African Revenue Service Act, 1997 (Act No. 34 of 1997)Schedule 2 : Transitional Provisions3. Commissioner |
| (1) | The person who occupied the post of Commissioner for Inland Revenue and Commissioner for Customs and Excise immediately before this Act took effect, must be regarded as having been appointed as the Commissioner in terms of section 6 for a term of five years. |
| (2) | The term of the person referred to in subitem (1) runs from the date this Act took effect, and that person may be reappointed when the term expires. |