Income Tax Regulations 1936 (Repealed)

Sch 5 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 34, effective 1 July 2015. Sch 5 formerly read:

SCHEDULE 5

[ CCH Note: Formerly Sch 7.]

Regulations 49 , 168 and 174

SCALE OF EXPENSES

1. Person attending to give evidence because of that person's professional, scientific or other special skill or knowledge - in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules as in force from time to time in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified.

2. Person, other than a person referred to in Item 1, attending to give evidence -

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

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

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

4. Any person attending to give evidence - such amount as is reasonable -

(a) in respect of that person's conveyance to and from the place at which that person so attends; and

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

Sch 5, formerly Sch 7, renumbered by SR No 192 of 1990. Schedule inserted by SR No 416 of 1984.