Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court121. Appointment of registrar of tax court |
| (1) | The Commissioner appoints the "registrar" of the tax court. |
| (2) | A person appointed as "registrar" and persons appointed in the "registrar's" office are SARS employees. |
| (3) | The "registrar" and other persons referred to in subsection (2) must perform their functions under this Act and the "rules" independently, impartially and without fear, favour or prejudice. |
