Commonwealth Consolidated Regulations

FRINGE BENEFITS TAX REGULATIONS 1992 - SCHEDULE 2

(subregulation 13 (1))

       1.     A person attending to give evidence because of his or her professional, scientific or other special skill or knowledge -- the amount provided in the High Court Rules for the expenses of witnesses possessing such skill or knowledge.

       2.     A person, not referred to in item 1, remunerated by wages, salary or fees -- the amount provided in the High Court Rules for the expenses of witnesses so remunerated.

       3.     A person not referred to in items 1 and 2 -- the amount provided in the High Court Rules for the expenses of witnesses generally.

       4.     A person attending to give expert evidence -- the sum of:

     (a)     a reasonable amount for qualifying to give that evidence; and

     (b)     an amount allowed under item 1, 2 or 3.

       5.     A person referred to in item 1, 2 or 3 -- a reasonable amount:

     (a)     for travel by the person to and from the place of attendance; and

     (b)     if the person is required to be absent overnight from his or her usual place of residence, for meals and accommodation.