120.    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.