Tax Administration Act, 2011
R 385
Firearms Control Act, 2000 (Act No. 60 of 2000)RegulationsFirearms Control Fees Amendment Regulations, 2020Chapter 11 : Organisational StructuresPart 2 : Administrative justice and appeals90. Appeal board |
| (1) | The conditions of office, remuneration and allowance of the members of the Appeal Board referred to in section 129(1) of the Act shall be as prescribed in terms of the Public Service Act, 1994 (Proclamation No. 103 of 1994) as at the date of promulgation of these regulations for persons with qualifications and experience corresponding to those of the members of the Appeal Board. |
| (2) | A person may only act as a member of the Appeal Board if he or she has practiced in his or her specific field of knowledge for five years. |
| (3) | Subject to the provisions of section 129(2) of the Act, a member of the Appeal Board will be appointed for a period of five years. |
| (4) | A member of the Appeal Board may be re-appointed. |
| (5) | The seat of the Appeal Board shall be in Pretoria, but the Board may sit in any other locality for the purpose of hearing an appeal where oral submissions have been allowed. |
| (6) | The Minister shall nominate a member of the Appeal Board as Chairperson of the Appeal Board. |
| (7) | The Chairperson shall determine the times when the Appeal Board shall meet and the procedure to be followed at meetings. |
(8)
| (a) | For the purposes of a meeting of the Appeal Board the Chairperson and two members shall form a quorum. |
| (b) | The decision of the majority of the members present at a meeting of the Appeal Board shall constitute a decision of the Appeal Board: Provided that in the event of an equality of votes on any matter, the Chairperson of the Appeal Board shall have a casting vote in addition to his or her deliberative vote. |
