Commonwealth Consolidated Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Download] [Help]

TAXATION ADMINISTRATION REGULATIONS 1976 - SCHEDULE 2

Scale of expenses

(regulation 11)

   

1.    Person attending before the Commissioner or an authorised officer to give evidence because of that person's professional, scientific or other special skill or knowledge -- in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules 1952 in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified.

2.    Person, other than a person referred to in item 1, attending before the Commissioner or an authorised officer:

       (a)   in the case of a person remunerated by wages, salary or fees -- such amount as is provided for in the High Court Rules 1952 in relation to expenses of witnesses so remunerated;

       (b)   in any other case‑such amount as is provided for in the High Court Rules 1952 in relation to expenses of witnesses generally.

3.    Person attending before the Commissioner or an authorised officer to give expert evidence -- in addition to any other amount payable to that person under item 1 or 2, a reasonable amount for qualifying to give that evidence.

4.    Any person attending before the Commissioner or an authorised officer -- such amount as is reasonable:

       (a)   in respect of that person's conveyance to and from the place at which that person so attends; and

       (b)   if that person is required to be absent overnight from that person's usual place of residence -- for meals and accommodation.




[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Download] [Help]