Child Support (Registration and Collection) Regulations 1988

1 Name of regulations

These regulations are the Child Support (Registration and Collection) Regulations 1988.

2 Interpretation

In these regulations, unless the contrary intention appears:

Act means the Child Support (Registration and Collection) Act 1988.

Australia‑New Zealand Agreement means the Agreement between the Government of Australia and the Government of New Zealand on Child and Spousal Maintenance done at Canberra on 12 April 2000, a copy of the text of which is set out in Schedule 1.

partnered has the same meaning as in paragraph 4 (11) (a) of the Social Security Act 1991.

3 Protected earnings rate

For the purposes of the definition of protected earnings rate in subsection 4 (1) of the Act, the following weekly rate is prescribed for a year commencing on 1 January, namely, 75% of the maximum fortnightly basic rate of Newstart Allowance, as determined under the Social Security Act 1991, payable, on 1 January in that year, to a person who is partnered and has turned 21 years of age and who is without dependent children.

3A Reciprocating jurisdictions

For the definition of reciprocating jurisdiction in subsection 4 (1) of the Act, each foreign country or part of a foreign country mentioned in Schedule 2 is prescribed.

4 Exclusion of liabilities

(2) A liability arising under an order made under section 66Q or 77 of the Family Law Act 1975 or under section 139 of the Child Support (Assessment) Act 1989, in respect of which the payee does not furnish to the Registrar a duly completed approved form requesting that the liability be enforced under the Act, is not a registrable maintenance liability. (3) In this regulation, payee, in relation to a liability, means the person who is entitled to receive payments under the liability.

4A Registrable overseas maintenance liability—penalty under international treaty (Act s 18A)

For paragraph 18A (3) (b) of the Act, Article 15 of the Australia‑New Zealand Agreement is prescribed.

4B Inclusion of liabilities in Child Support Register—exceptions (Act s 25A)

For subsection 25A (5) of the Act, New Zealand is prescribed.

5 Conversion of amounts payable under registrable maintenance liabilities (Act s 29)

(1) For the conversion of amounts payable under a registrable maintenance liability that are quantified by reference to a period, or multiple of a period, specified in the following table into a rate of payment quantified by reference to another such period, or a multiple of such period, those periods are taken to comprise the number of days respectively specified in the table:

(2) If an amount per day is worked out, the amount in dollars is to be rounded to 5 decimal places by increasing the fifth decimal place by 1 if the sixth decimal place is 5 or more.

5AA Enforcement of Australian liabilities in reciprocating jurisdictions—exceptions (Act s 30A)

For subsection 30A (4) of the Act, an excepted reciprocating jurisdiction in relation to a child support assessment is any of the following jurisdictions: (a) Brunei Darussalam; (b) Cook Islands; (c) Israel; (d) Niue; (e) Papua New Guinea; (f) Samoa; (g) the Yukon Territory of Canada.

5A Prescribed income test—paragraphs 37B (4) (b) and 37B (5) (b) of the Act

(1) For the purposes of paragraphs 37B (4) (b) and 37B (5) (b) of the Act (which deal with the start and the end of the low‑income non‑enforcement period, respectively) a payer is taken to satisfy the prescribed income test in relation to an instalment of a social security pension or social security benefit paid to the payer if: (a) where that instalment was paid in respect of a fortnight—the total of: (i) that instalment less any non‑taxable additional amounts; and (ii) the payer’s ordinary income for that fortnight; is not more than the highest maximum basic rate of pension for a fortnight determined under point 1064‑B1 of section 1064 of the Social Security Act 1991; or (b) where that instalment was paid in respect of a period of less than a fortnight—the total of: (i) that instalment less any non‑taxable additional amounts; and (ii) the payer’s ordinary income for that period;

is not more than the amount calculated using the formula:

(2) In this regulation:

ordinary income has the same meaning as in the Social Security Act 1991.

week day means a day other than a Saturday or Sunday.

5B Satisfactory payment record (Act s 38B (1))

(1) For paragraph 38B (1) (a) of the Act, a payer is taken to have a satisfactory payment record for the previous 6 months if: (a) the enforceable maintenance liability has been enforceable for at least 6 months; and (b) all enforceable maintenance liabilities arising in the last 6 months were paid when they were due; and (c) no arrears are outstanding. (2) However, the payer is still taken to have a satisfactory payment record, although an enforceable maintenance liability was not paid when it was due, if there are circumstances that satisfactorily explain the late payment.

5D Specified payments (Act s 71C)

For paragraph 71C (1) (b) of the Act, specified payments are payments of the following kinds: (a) child care costs for the child who is the subject of the enforceable maintenance liability; (b) fees charged by a school or pre‑school for that child; (ba) amounts payable for uniforms and books prescribed by a school or pre‑school for that child; (c) fees for essential medical and dental services for that child; (d) the payee’s share of amounts payable for rent or a security bond for the payee’s home; (e) the payee’s share of amounts payable for utilities, rates or body corporate charges for the payee’s home; (f) the payee’s share of repayments on a loan that financed the payee’s home; (g) costs to the payee of obtaining and running a motor vehicle, including repairs and standing costs.

5E Prescribed periodic deduction (Act s 72AA)

(1) For paragraph 72AA (1) (b) of the Act, the prescribed periodic deduction is the lesser of: (a) 3 times the minimum rate for the instalment period; and (b) the amount of the enforceable maintenance liability payable for the instalment period. (2) For paragraph 72AA (2) (d) of the Act, the prescribed periodic deduction is the lesser of: (a) 3 times the minimum rate for the instalment period less any amount to be deducted from the payer’s social security pension or benefit under paragraph 72AA (1) (b) of the Act; and (b) the amount of the debt that has not been paid. (3) In this regulation:

instalment period means the period for a social security periodic payment determined under paragraph 43 (1) (b) of the Social Security (Administration) Act 1999.

minimum annual rate of child support means the amount
set out in subsection 66 (5) of the Assessment Act as if
that amount applied to a calendar year in which a periodic deduction is made.

minimum rate, for an instalment period in a calendar year, means the amount worked out using the following steps:

Step 1: Divide the minimum annual rate of child support by 365.25. Step 2: Round the amount worked out in Step 1 to 5 decimal places by increasing the fifth decimal place by 1 if the sixth decimal place is 5 or more. Step 3: Multiply the amount worked out in Step 2 by the number of days in the instalment period. Step 4: Round the amount worked out in Step 3 to the nearest cent by increasing the second decimal place by 1 if the third decimal place is 5 or more.

5EA Prescribed periodic deduction for veterans (Act s 72AC)

(1) For paragraph 72AC (2) (c) of the Act, the prescribed periodic deduction is the lesser of: (a) 3 times the minimum rate for the pension period; and (b) the amount of the enforceable maintenance liability payable for the pension period. (2) For paragraph 72AC (2) (d) of the Act, the prescribed periodic deduction is the lesser of: (a) 3 times the minimum rate for the pension period less any amount to be deducted from the payer’s veterans’ pension or allowance under paragraph 72AC (2) (c) of the Act; and (b) the amount of the debt that has not been paid. (3) In this regulation:

minimum annual rate of child support means the amount
set out in subsection 66 (5) of the Assessment Act as if
that amount applied to a calendar year in which a periodic deduction is made.

minimum rate, for a pension period in a calendar year, means the amount worked out using the following steps:

Step 1: Divide the minimum annual rate of child support by 365.25. Step 2: Round the amount worked out in Step 1 to 5 decimal places by increasing the fifth decimal place by 1 if the sixth decimal place is 5 or more. Step 3: Multiply the amount worked out in Step 2 by the number of days in the pension period. Step 4: Round the amount worked out in Step 3 to the nearest cent by increasing the second decimal place by 1 if the third decimal place is 5 or more.

pension period has the same meaning as in section 5Q of the Veterans’ Entitlements Act 1986.

5F Departure prohibition orders—prescribed persons (Act s 72G)

For subsection 72G (5) of the Act, each of the following persons is prescribed: (a) the Comptroller‑General of Customs (within the meaning of the Customs Act 1901); (b) the Commissioner of Police of the Australian Federal Police; (c) the Secretary of the Department of Foreign Affairs and Trade.

6 Prescribed amount—subsection 76 (2) of the Act

(1) For the purposes of subsection 76 (2) of the Act, the following amounts are prescribed: (a) for a payment made to an address, or an account, in Australia—$5; (b) for a payment made to an account in another country, through an arrangement between Australia and that country under which amounts are transferred to a central authority of that country for payment, in accordance with section 76 of the Act, by electronic transfer—$5; (c) in any other case—$50. (2) Subregulation (1) does not apply where: (a) but for that subregulation, a person would be entitled to be paid an amount under subsection 76 (1) of the Act in relation to a registered maintenance liability; and (b) no further amounts are expected to be payable to
the person in relation to that or any other registered maintenance liability.

7 Prescribed amount—subsection 78 (3) of the Act

For the purposes of subsection 78 (3) of the Act, the amount of $50 is prescribed.

7A Limitation of powers of AAT

For section 95E of the Act, a power or discretion conferred on the Registrar by the following provisions must not be exercised by the AAT: (a) a provision of the Act mentioned in Part 1 of Schedule 3; (b) a provision of the Assessment Act mentioned in Part 2 of Schedule 3.

8 Debts due to the Commonwealth

For paragraph 113 (1) (a) of the Act: (a) the place at which a debt is payable is any of the following: (i) the Department; (ii) a payment agency that, by arrangement with the Department, accepts payment of such a debt; (iii) a financial institution that, by arrangement with the Department, maintains an account for receipt of payment of such a debt; and (b) the manner in which a debt is payable is: (i) if the payment of the debt is made to the Department: (A) by cheque or money order; or (B) by electronic means capable of being processed by the Department; or (ii) if the payment of the debt is made to a payment agency or financial institution—by a means capable of being processed by the payment agency or financial institution.

Note: Details of each payment agency that accepts the payment of a child support debt and each financial institution that maintains an account for receipt of payment of a child support debt are set out on the Child Support Agency website at www.csa.gov.au.

9 Scale of expenses under subsection 120 (2) of the Act

(1) For the purposes of subsection 120 (2) of the Act, the scale of expenses set out in Schedule 4 is prescribed. (2) A reference in Schedule 4 to the High Court Rules is a reference to the High Court Rules as in force from time to time.

11 Evidentiary certificates

In an action for the recovery of a debt payable to the Registrar, a certificate signed by the Registrar certifying that: (a) the person named in the certificate is liable to pay the debt; and (b) the debt referred to in the certificate is, at the date of the certificate, a debt payable by the person to the Registrar; is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.

12 Evidence by affidavit

In an action for the recovery of a debt payable to the Registrar: (a) a person may give evidence by affidavit; and (b) the court may require the person to attend before it: (i) to be cross‑examined on the evidence; or (ii) to give other evidence in relation to the action.

13 Documents taken to be duly signed

(1) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Registrar or a delegate of the Registrar in place of that person’s signature must, unless it is proved that the document was issued without authority, be taken to have been duly signed by that person. (2) Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Registrar or a delegate of the Registrar.

14 Service of notices etc

(1) Any notice or other communication by or on behalf of the Registrar may be served on a person: (a) if the person is a natural person: (i) by causing it to be personally served on the person; or (ii) by leaving it at the person’s address for service; or (iii) by sending it by pre‑paid post to the person’s address for service; or (b) if the person is a body corporate: (i) by leaving it at the person’s address for service; or (ii) by leaving it at, or sending it by pre‑paid post to, the head office, a registered office or a principal office of the body corporate; and in any case in which service has been attempted by use of the pre‑paid post, unless the contrary is proved, service will be taken to have been effected at the time when the notice or other communication would, in the ordinary course of the post, have arrived at the place to which it was addressed. (2) For subregulation (1), if the person has consented to
receiving the notice or other communication, or notices or communications of that kind, by way of electronic communication:

leaving it at the person’s address for service includes delivering the notice or other communication by means of electronic communication.

(3) In this regulation:

consent has the meaning given by section 5 of the Electronic Transactions Act 1999.

electronic communication has the meaning given by section 5 of the Electronic Transactions Act 1999.

14A Service of documents in Australia for overseas authority

If a document is required to be served by an overseas authority of a reciprocating jurisdiction on a person who is in Australia, the Registrar (or a person authorised to do so on the Registrar’s behalf) may serve the document on behalf of the overseas authority if it is necessary or convenient to do so for the purposes of an international maintenance arrangement with the reciprocating jurisdiction.

14B Giving notices or other communications in reciprocating jurisdictions (Act s 121C)

For section 121C of the Act, a notice or other communication that is required to be given to a payer or payee who is a resident of a reciprocating jurisdiction may be given to an overseas authority of the reciprocating jurisdiction, if the Registrar considers that it is desirable or appropriate to do so.

15 Address for service

(1) The address last notified by a person to the Registrar as the address for service of the person is, for all purposes under the Act and Regulations, that person’s address for service. (2) If no address for service has been notified to the Registrar but the Registrar’s records nevertheless contain an address attributed to the person, the last such address in any record held by the Registrar is the person’s address for service under the Act and Regulations. (3) For this regulation:

address for service includes both:

(a) the person’s address for the physical delivery of notices; and
(b) the person’s address for the electronic delivery of notices.

16 Failure to notify change of address

A person who changes address and fails to give to the Registrar notice of the new address for service cannot plead the change of address as a defence in any proceedings (whether civil or criminal) instituted against that person under the Act or regulations.

17 Assistance in communicating with overseas authorities

A person in Australia may apply to the Registrar for assistance in communicating with an overseas authority of a reciprocating jurisdiction in relation to a matter if: (a) a resident of the reciprocating jurisdiction is seeking payment of child support from the person; or (b) the overseas authority is seeking payment of child support from the person on behalf of a resident of the reciprocating jurisdiction.

18 Transmission of variation claims to overseas authorities

(1) If, under a law of a reciprocating jurisdiction, a person claims to be entitled to variation of a registered maintenance liability of a kind mentioned in section 18A of the Act, the person may apply to the Registrar to have a claim for variation transmitted to an overseas authority of the reciprocating jurisdiction. (2) The Registrar must take, on behalf of the person making the application under subregulation (1), any action required to be taken, for the purposes of an international maintenance arrangement with the reciprocating jurisdiction, to seek the variation. (3) The Registrar must not take any action under subregulation (2) unless satisfied that the claim is in accordance with the international maintenance arrangement.

19 Conversion of foreign currency to Australian currency

(1) This regulation applies to the following overseas maintenance liabilities: (a) a maintenance order made by a judicial authority of a reciprocating jurisdiction (other than New Zealand); (b) a maintenance agreement registered by an overseas authority of a reciprocating jurisdiction (other than New Zealand); (c) a maintenance assessment issued by an administrative authority of a reciprocating jurisdiction (other than New Zealand); (d) an overseas maintenance liability in relation to which an application for entry, in the Child Support Register, of particulars has been made under section 25A of the Act. (2) If the overseas maintenance liability refers to an amount
of money expressed in foreign currency, the liability is taken
to refer to the equivalent amount expressed in Australian currency, calculated in accordance with subregulation (3), applicable on: (a) for an order, agreement or assessment of a kind mentioned in paragraph (1) (a), (b) or (c)—the day when the liability arising under the order, agreement or assessment is registered; or (b) for an overseas maintenance liability of a kind mentioned in paragraph (1) (d)—the day when the particulars of the liability are entered in the Child Support Register. (3) For subregulation (2), the amount must be calculated in accordance with: (a) the telegraphic transfer rate for the foreign currency, being the rate published by the Commonwealth Bank of Australia that applies to the currency on the day that applies under subregulation (2); or (b) if no such rate is available for the foreign currency on that day—an exchange rate for the foreign currency that the Registrar considers appropriate.

20 Conversion of Australian currency to New Zealand currency

(1) Subregulation (2) applies if: (a) a decision (within the meaning of Article 1 of the Australia‑New Zealand Agreement) is issued, made or registered by a judicial or administrative authority of Australia; and (b) the decision refers to an amount of money expressed in Australian currency. (2) The amount must be converted into the equivalent amount expressed in New Zealand currency, calculated in accordance with subregulation (3). (3) For subregulation (2), the amount must be calculated in accordance with: (a) the telegraphic transfer rate for New Zealand currency, being the rate published by the Commonwealth Bank of Australia that applies to the currency on the day when the decision is transmitted by the Registrar; or (b) if no such rate is available for New Zealand currency on that day—an exchange rate for the currency that the Registrar considers appropriate.

Part 1—Provisions of the Act

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:31.6pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:306.2pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Provision</span></p></td></tr></thead><tbody><tr><td colspan="2" style="width:31.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:306.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>13</span><span> </span><span>(2)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsections</span><span> </span><span>15</span><span> </span><span>(1), (1A) and (2)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsections</span><span> </span><span>16A</span><span> </span><span>(1), (2), (3), (4) and (5)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>16B</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>16C</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>21</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>24</span><span> </span><span>(2)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>30A</span><span> </span><span>(2)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>37A</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsections</span><span> </span><span>38B</span><span> </span><span>(1) and (2)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>45</span><span> </span><span>(1), paragraph</span><span> </span><span>45</span><span> </span><span>(2)</span><span> </span><span>(b) and subsection</span><span> </span><span>45</span><span> </span><span>(2A)</span></p></td></tr><tr><td colspan="2" style="width:31.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:306.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>47</span><span> </span><span>(4)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>61</span><span> </span><span>(1)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>72</span><span> </span><span>(1)</span><span> </span><span>(c)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>72A</span><span> </span><span>(1) and paragraph</span><span> </span><span>72A</span><span> </span><span>(3)</span><span> </span><span>(b)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>16</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsections</span><span> </span><span>72AA</span><span> </span><span>(1) and (2)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>72AB</span><span> </span><span>(3)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>18</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>72AC</span><span> </span><span>(1)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>72B</span><span> </span><span>(2)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>72C</span><span> </span><span>(1)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Part</span><span> </span><span>VA</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>111D</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>111E</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>24</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>112</span><span> </span><span>(2)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>25</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>paragraph</span><span> </span><span>113</span><span> </span><span>(1)</span><span> </span><span>(b) and subsection</span><span> </span><span>113</span><span> </span><span>(2)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsections</span><span> </span><span>116</span><span> </span><span>(1), (2) and (3)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>27</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>117 (1)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>28</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>120</span><span> </span><span>(1)</span></p></td></tr><tr><td style="width:30.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29</span></p></td><td colspan="2" style="width:307.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>121A</span></p></td></tr><tr style="height:0pt"><td style="width:41.4pt"></td><td style="width:1pt"></td><td style="width:317pt"></td></tr></tbody></table>

Part 2—Provisions of the Assessment Act

Schedule 4—Expenses to be allowed to person required to attend under section 120 of the Act

(regulation 9)

1. Any person required to attend:

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

2. Any person required to attend—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 his or her usual place of residence—in respect of meals and accommodation.

3. Any person required to attend who is a payer, payee or a personal representative of either—nil.