Part 2Provisions of the Assessment Act

## Part 2—Provisions of the Assessment Act | Item | Provision | | ---- | ------------------------------------------- | | 1 | subsection 145 (1) | | 2 | subsection 146 (2) | | 3 | subsections 149 (1), (1AA), (1A) and (2) | | 4 | subsections 150A (1), (2), (3), (4) and (5) | | 5 | section 150D | | 6 | section 153 | | 7 | subsection 157 (1) | | 8 | subsection 160 (1) | | 9 | subsection 161 (1) | | 10 | section 162A | 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.