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Taxation Administration Act 1997
69Expenses for attendance
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### 69 Expenses for attendance
> > (1) A person who is required to attend and give evidence orally is to be paid expenses in accordance with the scale of allowances to witnesses under the Rules of the Supreme Court.
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> > (2) [Subsection (1)](#GS69@Gs1@EN) does not apply to a person, or a representative of a person, whose liability under a taxation law is being investigated by the Commissioner.