Commonwealth Numbered Regulations

TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - SCHEDULE 2

Note:       See section 66.

1   Scale of expenses for certain attendances

             (1)  If a witness attending before the Commissioner, or an individual authorised by the Commissioner, is an expert, an amount equal to the expert's actual fees for preparing to give evidence and for attending to give evidence.

             (2)  For a witness, other than a witness referred to in subclause (1), attending before the Commissioner, or an individual authorised by the Commissioner, the amount specified in item 18 of the table in clause 2 of Schedule 2 to the High Court Rules 2004 , as in force or existing at the time when this instrument commences.

Note:          This instrument commenced on 1 October 2017.