Taxation Administration Regulations 2017

This section applies to an entity (a witness) that is required to attend before the Commissioner, or an individual authorised by the Commissioner, under paragraph 353‑10(1)(b) in Schedule 1 to the Act.

The scale of expenses set out in Schedule 2 is prescribed to be allowed to the witness in relation to an attendance before the Commissioner, or an individual authorised by the Commissioner, on or after 1 October 2017.

However subsection (2) does not apply if the witness is required to attend before the Commissioner, or an individual authorised by the Commissioner, in relation to any of the following:

the witness’s own obligations under a taxation law;

the obligations of another entity under a taxation law if the witness is an agent or representative of the other entity;

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.