Commonwealth Numbered Regulations

1984 No. 419 GIFT DUTY REGULATIONS (AMENDMENT) - REG 5

5. The Principal Regulations are amended by adding at the end thereof the
following Schedule:
SCHEDULE 2
Regulation 41 SCALE OF EXPENSES TO BE ALLOWED TO PERSONS ATTENDING BEFORE
COMMISSIONER UNDER REGON 39 OF THE ACT
1. Person attending before the Commissioner 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 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-

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

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

3. Person attending before the Commissioner 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-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.".