36Declaration by officers

36. The declaration to be made by officers pursuant to Sub-section 6 of Section 6 of the Act shall be in the following form:—

COMMONWEALTH OF AUSTRALIA.

War-time Profits Tax Assessment Act 1917.

Officer’s Declaration of Secrecy.

I, of in the State of in the Commonwealth of Australia do solemnly and sincerely declare that except in the performance of my duty under the Wartime Profits Tax Assessment Act 1917 or any amendment thereof I will not directly or indirectly divulge or communicate to any person any information relating to the affairs of any taxpayer.

Declared before me at in the State of this day of 1917.

Justice of the Peace for the State of

Commissioner for taking Affidavits.

Commissioner for Declarations.

Witnesses’ expenses.

37. The expenses to be allowed to any person required under Section 52 of the Act to attend and give evidence shall be the sum (not exceeding in any case £1 per diem), actually and necessarily lost by him by reason of his attendance and in addition (if he resides more than 4 miles from the place of hearing) for travelling expenses—

(a) where a train, tram or boat is available—the sum paid as train, tram, or boat fare;

(b) where a train, tram, or boat is not available—such sum as the person holding the inquiry considers reasonable.

Value of live stock.