PART II 
-
 COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION
           
          
          
          
          SECTION 5
           
          TENURE OF COMMISSIONER AND SECOND COMMISSIONERS
           
          
          
          5(1)
           
          [
Term of appointment
]
           
          
          The Commissioner of Taxation and each Second Commissioner of Taxation shall be appointed for terms of 7 years respectively and shall be eligible for re-appointment. 
            
            
            
              History
              
              
                S 5(1) amended by No 159 of 2001.
                Act No 159 of 2001, s 3 and Sch 1 item 97 contained the following application provision: 
                  
                    Application of amendments
                     
                    
                    97
                    
                    
The amendments do not apply to an appointment if the term of the appointment began before 29 October 2001. 
                S 5(1) amended by No 123 of 1984.
               
             
 
          
          
          5(2)
           
          
           
          (Repealed by No 159 of 2001)
          
          
          
            History
            
            
              S 5(2) repealed by No 159 of 2001.
              Act No 159 of 2001, s 3 and Sch 1 item 97 contained the following application provision: 
                
                  Application of amendments
                   
                  
                  97
                  
                  
The amendments do not apply to an appointment if the term of the appointment began before 29 October 2001. 
              S 5(2) amended by No 123 of 1984. 
             
           
 
          
          
          
          5(3)
           
          [
Not subject to 
            Public Service Act
            
]
           
          
          The Commissioner of Taxation and the Second Commissioners of Taxation are not subject to the 
Public Service Act 1999
. 
            
            
            
              History
              
              
                S 5(3) amended by No 146 of 1999 and No 65 of 1985.
               
             
 
          
          
          5(4)
-
(5)
           
          
           
          (Omitted by No 123 of 1984) 
          
          
          
          5(6)
           
          
           
          (Omitted by No 133 of 1974)