Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 17

17. In an action for the recovery of an amount payable under the Act:

   (a)  evidence may be given by a person by affidavit; and

   (b)  the court may, if it thinks fit, require the person to attend before
        the court:

        (i)    to be cross-examined on the evidence; or

        (ii)   to give other evidence in relation to the matter before the
               court.