Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 (39 of 2015)

Schedule 1   Amendments relating to the Treasury Legislation Amendment (Repeal Day) Act 2015 etc

Part 1   Amendments commencing 1 July 2015

Taxation Administration Regulations 1976

59   Regulation 11

Repeal the regulation, substitute:

11 Expenses for certain attendances (Act s 353-10 in Schedule 1)

(1) This regulation applies to an entity (a witness ) that is required to attend before the Commissioner or an officer authorised by the Commissioner under paragraph 353-10(1)(b) in Schedule 1 to the Act.

(2) The scale of expenses set out in Schedule 2 is prescribed to be allowed to the witness.

(3) However subregulation (2) does not apply if the witness is required to attend before the Commissioner or an officer authorised by the Commissioner:

(a) in relation to the witness's own obligations under a taxation law; or

(b) in relation to the obligations of another entity under a taxation law if the witness is an agent or representative of the other entity; or

(c) in relation to the obligations of another entity under a taxation law if the witness's financial affairs are interrelated with the financial affairs of the other entity.