Section 16
Salaries, terms and conditions of service of Government employees to be taken into account
of Inland Revenue Board of Malaysia Act 1995
The terms and conditions to be drawn up by the Board shall take into account the salaries and terms and conditions of service, including any accrued rights to leave, enjoyed by the persons while in the employment of the Government before opting into the service of the Board; and any such term or condition relating to the length of service with the Board shall provide for the recognition of service with the Government by the persons making the option as service with the
Board.
(2)
Where any person in the service of the Board whose case does not fall within the scope of any pension or other schemes established under this section retires or dies whilst in the service of the Board or is discharged from such service, the Board may grant to him or to such other person or persons wholly or partly dependent on him, as the
Board thinks fit, such allowance or gratuity as the Board may determine.