Taxation Administration Regulations 2017

SCHEDULES

SCHEDULE 2 - SCALE OF EXPENSES  

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.

 

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