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1992 No. 365 SALES TAX ASSESSMENT REGULATIONS - SCHEDULE 3
SCHEDULE 3 Regulation 17
SCALE OF EXPENSES
1. Person attending to give evidence because of that person's professional,
scientific or other special skill of knowledge-in respect of each day on which
that person so attends, an amount of:
(a) not less than the lesser amount specified in the High Court Rules, as
in force from time to time, in relation to expenses of witnesses
posessing such skill or knowledge; and
(b) not more than the greater amount so specified.
2. Person, other than a person referred to in Item 1, attending to give
evidence:
(a) in the case of a person remunerated by wages, salary or fees-such
amount as is provided for in the High Court Rules, as in force from
time to time, in relation to expenses of witnesses so remunerated; or
(b) in any other case-such amount as is provided for in the High Court
Rules, as in force from time to time, in relation to expenses of
witnesses generally.
3. Person attending 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 to give evidence-such amount as is reasonable:
(a) in respect of that person's travel 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.
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