79Scale of expenses in respect of persons required to attend before Commissioner etc

79 Scale of expenses in respect of persons required to attend before Commissioner etc

(1) For the purposes of subsection (3) of section 23 of the Act, the scale set out in the Third Schedule is prescribed in respect of expenses to be allowed to persons (other than persons giving evidence in respect of their own liability, or the liability of persons whose representatives they are, under the Act) required under that section to attend and give evidence before the Commissioner or an officer.

(2) In the scale in the Third Schedule:

(a) a reference to the Commissioner includes a reference to an officer authorized by the Commissioner for the purposes of subsection 23 (1) of the Act; and

(b) a reference to the High Court Rules is a reference to the High Court Rules as in force from time to time.

(3) In this regulation, the Act means the Sales Tax Assessment Act (No. 1) 1930.