Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court120. Appointment of panel of tax court members |
| (1) | The President of the Republic by proclamation in the Gazette must appoint the panel of members of a tax court for purposes of section 118(1)(b) and (c) for a term of office of five years from the date of the relevant proclamation. |
| (2) | A person appointed in terms of subsection (1) must be a person of good standing who has appropriate experience. |
| (3) | A person appointed in terms of subsection (1) is eligible for reappointment for a further period or periods as the President of the Republic may think fit. |
| (4) | The President of the Republic may terminate the appointment of a member under this section at any time for misconduct, incapacity or incompetence. |
| (5) | A member's appointment lapses in the event that the tax court is abolished under section 116(1). |
| (6) | A member of the tax court must perform the member's functions independently, impartially and without fear, favour or prejudice. |