Taxation Administration Regulation 2022

For section 88(7) of the Act, the following expenses are prescribed for a person who is required to attend a place—

expenses the person incurs travelling to and from the place;

if it is necessary for the person to be away from the person’s place of residence to attend the place—

expenses the person incurs for accommodation and meals; and

loss of the person’s earnings, or additional expenses the person incurs, while away from the person’s place of residence to attend the place.

The amount of the expenses the person is entitled to be paid is the amount payable under the Uniform Civil Procedure (Fees) Regulation 2019, part 3, as—

for an expense mentioned in subsection (1)(a)—a travelling allowance; and

for an expense mentioned in subsection (1)(b)(i)—an accommodation allowance; and

for an expense mentioned in subsection (1)(b)(ii)—an attendance allowance.

For subsection (2), a reference in the Uniform Civil Procedure (Fees) Regulation 2019, part 3 to the court is taken to be a reference to the place the person is required to attend.