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1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT) - REG 6
6. Regulation 35 (Evidence by affidavit)
6.1 Omit the regulation, substitute:
Evidence by affidavit
"35. In an action for the recovery of tax:
(a) a person may give evidence by affidavit; and
(b) the court may require the person to attend before it:
(i) to be cross-examined on the evidence; or
(ii) to give other evidence in relation to the action.".
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