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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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