FRINGE BENEFITS TAX REGULATIONS 1992 (REPEALED)

Reg 13 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 4, effective 1 July 2015. Reg 13 formerly read:

REGULATION 13 EXPENSES OF PERSON REQUIRED TO ATTEND BEFORE COMMISSIONER  
13(1)
Subject to subregulation (2), a person attending before the Commissioner, or before an officer authorised by the Commissioner, in compliance with a notice under subsection 128(1) of the Act must be paid expenses in accordance with the scale set out in Schedule 2 .

13(2)
Expenses are not payable under these Regulations for an attendance by a person to answer questions, or produce documents, relating to the business or affairs of an employer if the person is:

(a) the employer; or

(b) a current employee of the employer; or

(c) a representative of the employer.