#### 5 Tenure of Commissioner and Second Commissioners (1) 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. (3) The Commissioner of Taxation and the Second Commissioners of Taxation are not subject to the Public Service Act 1999.

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Section 5 - Taxation Administration Act 1953 - Tenure of Commissioner and Second Commissioners — Zoe