TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 2 - EXPENSES AND CERTIFICATES  

REGULATION 11   EXPENSES FOR CERTAIN ATTENDANCES (ACT S 353-10 IN SCHEDULE 1)  

11(1)  
This regulation applies to an entity (a witness ) that is required to attend before the Commissioner or an officer authorised by the Commissioner under paragraph 353-10(1)(b) in Schedule 1 to the Act.

11(2)  
The scale of expenses set out in Schedule 2 is prescribed to be allowed to the witness.

11(3)  
However subregulation (2) does not apply if the witness is required to attend before the Commissioner or an officer authorised by the Commissioner:


(a) in relation to the witness ' s own obligations under a taxation law; or


(b) in relation to the obligations of another entity under a taxation law if the witness is an agent or representative of the other entity; or


(c) in relation to the obligations of another entity under a taxation law if the witness ' s financial affairs are interrelated with the financial affairs of the other entity.




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