CTHRepealedLegislation
Tax Agent Services Regulations 2009
10Power to require witnesses to attend—allowances and expenses
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10 Power to require witnesses to attend—allowances and expenses
For subsections 60‑105(2) and (3) of the Act, the allowances and expenses payable to a person who is required, under subsection 60‑105(1) of the Act, to attend an investigation are set out in the following table.
| Item | Person | Allowances and expenses |
|---|---|---|
| 1 | Person required to attend to give evidence because of that person’s professional, scientific or other special skill or knowledge | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind |
| 2 | Person not mentioned in item 1 | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind |
| 3 | Person mentioned in item 1 or 2, giving skilled evidence | In addition to the amount payable to the person under item 1 or 2, an amount that the Board considers reasonable and properly incurred and paid for qualifying to give skilled evidence |
| 4 | Person mentioned in item 1 or 2 | In addition to the amount payable to the person under item 1 or 2, and any amount payable under item 3:(a) an amount that the Board considers reasonable for the actual cost of the person’s conveyance; and(b) an amount that the Board considers reasonable for sustenance or maintenance |