TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS

SCHEDULES

SCHEDULE

Regulation 10

SCALE OF EXPENSES

1. Person attending to answer questions because of his or her professional, scientific or other special skill or knowledge - for each day on which the person attends, the amount provided for in the High Court Rules as in force from time to time for the expense of witnesses having that skill or knowledge.

2. Person attending to answer questions, other than a person referred to in Item 1:

(a) if the person is remunerated by wages, salary or fees - the amount provided for in the High Court Rules as in force from time to time for the expenses of witnesses so remunerated; or

(b) in any other case - the amount provided for in the High Court Rules as in force from time to time for the expenses of witnesses generally.

3. Person attending to answer questions as an expert - in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to answer questions as an expert.

4. Any person attending to answer questions - a reasonable amount:

(a) for the person's travel to and from the place at which the person attends; and

(b) if that person must be absent overnight from that person's usual place of residence - for meals and accommodation.