South African Revenue Service Act, 1997 (Act No. 34 of 1997)

Schedule 2 : Transitional Provisions

4. Persons in service of Department
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(1)A departmental employee becomes an employee of SARS on the effective date.

 

(2)The transfer of departmental employees to SARS must be effected in accordance with—
(a)section 197 of the Labour Relations Act, 1995 (Act No. 66 of 1995); and
(b)any collective agreement reached between the State and the trade union parties of the Departmental Chamber of the Public Service Bargaining Council: SARS, before the effective date.