FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

Sch 2 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 8, effective 1 July 2015. Sch 2 formerly read:

SCHEDULE 2

Subregulation 13(1)

SCALE OF EXPENSES

1.
A person attending to give evidence because of his or her professional, scientific or other special skill or knowledge - the amount provided in the High Court Rules for the expenses of witnesses possessing such skill or knowledge.
2.
A person, not referred to in item 1, remunerated by wages, salary or fees - the amount provided in the High Court Rules for the expenses of witnesses so remunerated.
3.
A person not referred to in items 1 and 2 - the amount provided in the High Court Rules for the expenses of witnesses generally.
4.
A person attending to give expert evidence - the sum of:

(a) a reasonable amount for qualifying to give that evidence; and

(b) an amount allowed under item 1, 2 or 3.
5.
A person referred to in item 1, 2 or 3 - a reasonable amount:

(a) for travel by the person to and from the place of attendance; and

(b) if the person is required to be absent overnight from his or her usual place of residence, for meals and accommodation.