Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - REG 13

         (1)   Subject to subregulation (2), a person attending before the Commissioner, or before an officer authorised by the Commissioner, in compliance with a notice under subsection 128 (1) of the Act must be paid expenses in accordance with the scale set out in Schedule 2.

         (2)   Expenses are not payable under these Regulations for an attendance by a person to answer questions, or produce documents, relating to the business or affairs of an employer if the person is:

                (a)    the employer; or

               (b)    a current employee of the employer; or

                (c)    a representative of the employer.