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Gift Duty Regulations

SR 1941 No. 312 Regulations as amended, taking into account amendments up to SR 1984 No. 419
Registered 26 Mar 2010
Start Date 13 Dec 1984
End Date 21 Sep 1999
Date of repeal 22 Sep 1999
Repealed by Repeal of the enabling legislation by Statute Stocktake Act 1999

GIFT DUTY REGULATIONS
- Updated as at 2 December 1993 (#DATE 02:12:1993)
!!! These regulations are no longer in force - enabling legislation repealed by Act (No. 118, 1999)

*1* The Gift Duty Regulations (in force under the Gift Duty Assessment Act 1941) as shown in this reprint comprise Statutory Rules 1941 No. 312 amended as indicated in the Tables below.
Table of Statutory Rules
Year and Date of Date of Application,
number notification commencement saving or
in Gazette transitional
provisions
1941 No. 312 18 Dec 1941 18 Dec 1941
1964 No. 23 20 Feb 1964 20 Feb 1964 -
1970 No. 45 2 Apr 1970 1 July 1970 -
1979 No. 111 29 June 1979 29 June 1979 -
1984 No. 411 13 Dec 1984 14 Dec 1984 R. 3
419 13 Dec 1984 13 Dec 1984 -
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
R. 3 am. 1979 No. 111
R. 5 am. 1970 No. 45
Rr. 7-9 am. 1970 No. 45
R. 15 am. 1964 No. 23; 1970 No. 45
R. 18 am. 1970 No. 45
R. 20 am. 1970 No. 45
R. 22 am. 1970 No. 45
R. 24 am. 1970 No. 45
Rr. 26, 27 am. 1979 No. 111
R. 28 am. 1964 No. 23; 1979 No. 111
R. 31 am. 1964 No. 23; 1979 No. 111
R. 32 am. 1979 No. 111
R. 33 rs. 1964 No. 23
R. 36 am. 1970 No. 45
rs. 1984 No. 419
R. 37 am. 1970 No. 45
rep. 1984 No. 411
R. 38 am. 1970 No. 45
R. 40 rep. 1984 No. 411
R. 41 am. 1970 No. 45
rs. 1984 No. 419
R. 42 rep. 1964 No. 23
Heading to The Schedule rep. 1984 No. 419
Heading to Schedule 1 ad. 1984 No. 419
The Schedule am. 1964 No. 23; 1970 No. 45
Schedule 2 ad. 1984 No. 419

GIFT DUTY REGULATIONS - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS
Regulation
PART I - PRELIMINARY
1. Citation
2. Parts
3. Interpretation
PART II - ADMINISTRATION
4. Oath or declaration of secrecy
PART III - RETURNS
5. Furnishing of returns in pursuance of section 19 of the Act
6. Furnishing of returns required by Commissioner
7. Substantial compliance with form
8. Extension of time
9. Signature to returns
10. When return deemed to be furnished
11. Notice of address
12. Notice of change of address
13. Failure to notify change of address
14. Annotations on returns
PART IV - COLLECTION AND RECOVERY OF GIFT DUTY
15. How duty may be paid
16. Post Office to be agent of remitter
17. Payment by cheque
18. Receipts to be issued
19. Payment of gift duty
20. Postage to be prepaid
21. Deficient postage
22. Certificate as to service of notice of assessment etc.
23. Evidence by affidavit
24. Officer may appear for Commissioner
PART V - OBJECTIONS AND APPEALS
25. Objections
26. Furnishing of statements by Commissioner
27. Notice of review
28. Order, place and time of review
29. Conduct of reviews
30. Evidence
31. Decisions of a Board
32. Re-opening of reviews
33. Communications to Board
PART VI - MISCELLANEOUS
34. Service of notices etc.
35. Signatures
36. Presumption as to signatures
38. Copies or extracts certified by the Commissioner to be
received in evidence
39. Commissioner may specify time in which act is to be done
41. Scale of expenses in respect of persons required to
attend before Commissioner etc. under section 39 of the Act
SCHEDULE 1
SCHEDULE 2

GIFT DUTY REGULATIONS - PART I
PART I - PRELIMINARY

GIFT DUTY REGULATIONS - REG 1
Citation

1. These Regulations may be cited as the Gift Duty Regulations. *1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

GIFT DUTY REGULATIONS - REG 2
Parts

2. These Regulations are divided into Parts as follows:
Part I - Preliminary.
Part II - Administration.
Part III - Returns.
Part IV - Collection and Recovery of Gift Duty.
Part V - Objections and Appeals.
Part VI - Miscellaneous.

GIFT DUTY REGULATIONS - REG 3
Interpretation

3. (1) In these Regulations, unless the contrary intention appears:
"Board" means a Board of Review;
"the Act" means the Gift Duty Assessment Act 1941, and, when considered in relation to any time, means that Act, or, if it has been amended, that Act as amended, as in force at that time.

(2) For the purposes of these Regulations:
(a) the Australian Capital Territory shall be deemed to be part of the State of New South Wales; and
(b) the Northern Territory shall be deemed to be a separate State.

GIFT DUTY REGULATIONS - PART II
PART II - ADMINISTRATION

GIFT DUTY REGULATIONS - REG 4
Oath or declaration of secrecy

4. The Oath or Declaration which an officer may be required to make in pursuance of subsection (6) of section 10 of the Act shall be in accordance with Form 2 or Form 3, as the case may be, in the Schedule to these Regulations.

GIFT DUTY REGULATIONS - PART III
PART III - RETURNS

GIFT DUTY REGULATIONS - REG 5
Furnishing of returns in pursuance of section 19 of the Act

5. Subject to these Regulations every return furnished in pursuance of section 19 of the Act:
(a) shall be in accordance with Form 1 in the Schedule to these Regulations; and
(b) shall be furnished to the Commissioner:
(i) at the office of the Deputy Commissioner in the State in
which the donor resides; or
(ii) if the donor is not resident in Australia, at the office
of the Deputy Commissioner in Victoria.

GIFT DUTY REGULATIONS - REG 6
Furnishing of returns required by Commissioner

6. Every return required by the Commissioner shall be prepared and furnished in accordance with such form and lodged at such office within such time as the Commissioner specifies in the requirement.

GIFT DUTY REGULATIONS - REG 7
Substantial compliance with form

7. The Commissioner, a Second Commissioner or a Deputy Commissioner may at any time accept a return in a form substantially similar to a prescribed form.

GIFT DUTY REGULATIONS - REG 8
Extension of time

8. The Commissioner, a Second Commissioner or a Deputy Commissioner may at any time by notice in writing grant an extension of the time for furnishing a return.

GIFT DUTY REGULATIONS - REG 9
Signature to returns

9. (1) Subject to subregulation (2) of this regulation, every return shall be signed and declared by the person making the return.

(2) Where the person making the return is unable to write, the Commissioner, a Second Commissioner or a Deputy Commissioner may accept a return if:
(a) that person affixes his mark thereto as a signature;
(b) the mark is attested by a witness; and
(c) the witness certifies on the return that the return was read over to that person and he fully understood and approved the contents thereof and freely and voluntarily affixed his mark thereto as a signature.

GIFT DUTY REGULATIONS - REG 10
When return deemed to be furnished

10. A return shall be deemed not to have been duly furnished to the Commissioner unless and until:
(a) the proper form in accordance with these Regulations, duly signed by the person making the return, and containing a full, true and complete statement of all matters and things required to be stated therein by the Act, these Regulations, the Commissioner and the form itself; and
(b) all documents and copies which, by the Act, these Regulations or the Commissioner, are required to be furnished with the return;
have, at the place where, under these Regulations, the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.

GIFT DUTY REGULATIONS - REG 11
Notice of address

11. The person making the return shall, in the return, give an address in Australia for service.

GIFT DUTY REGULATIONS - REG 12
Notice of change of address

12. Any person making a return who changes his address, shall, within one month after the change, give to the Commissioner, at the place where the return was furnished, notice in writing, of his new address in Australia for service.

GIFT DUTY REGULATIONS - REG 13
Failure to notify change of address

13. Any such person who changes his address and fails to give to the Commissioner notice in writing of his new address in Australia for service shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.

GIFT DUTY REGULATIONS - REG 14
Annotations on returns

14. (1) The Commissioner may cause or permit his officers to make on any return such marks, figures and annotations as the Commissioner thinks fit.

(2) The marks, figures and annotations shall be made in ink of a colour different from that of the ink used in the return.

GIFT DUTY REGULATIONS - PART IV
PART IV - COLLECTION AND RECOVERY OF GIFT DUTY

GIFT DUTY REGULATIONS - REG 15
How duty may be paid

15. Gift duty may be paid:
(a) by delivery of cash, bank notes or cheques at the office of the Commissioner or of any Deputy Commissioner;
(b) by remitting the duty to the Commissioner or any Deputy Commissioner by bank draft, cheque, postal money order or postal order payable in the city to which the remittance is sent; or
(c) by depositing the net amount of the duty to the credit of the Commissioner or a Deputy Commissioner at any branch of the Reserve Bank of Australia.

GIFT DUTY REGULATIONS - REG 16
Post Office to be agent of remitter

16. Where a remittance is posted by any person addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter, and payments shall not be deemed to have been made until the remittance has been received by the addressee.

GIFT DUTY REGULATIONS - REG 17
Payment by cheque

17. Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of gift duty, the duty shall, notwithstanding any receipt given therefor, be deemed not to have been paid until the amount for which the cheque is drawn has been collected.

GIFT DUTY REGULATIONS - REG 18
Receipts to be issued

18. Receipts for gift duty may be issued by such persons as the Commissioner, a Second Commissioner or a Deputy Commissioner authorizes.

GIFT DUTY REGULATIONS - REG 19
Payment of gift duty

19. Except with the express consent of the Commissioner, Second Commissioner or a Deputy Commissioner, no money shall be accepted on account or in part payment of gift duty.

GIFT DUTY REGULATIONS - REG 20
Postage to be prepaid

20. The postage on every return, statement, communication, remittance, or other matter sent by post, addressed to the Commissioner, a Second Commissioner or a Deputy Commissioner, shall be fully prepaid by the sender.

GIFT DUTY REGULATIONS - REG 21
Deficient postage

21. When any sum is received as payment of gift duty, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the donor or donee and shall credit in payment of duty only the net amount then remaining.

GIFT DUTY REGULATIONS - REG 22
Certificate as to service of notice of assessment etc.

22. In any action against a person for the recovery of gift duty, a certificate in writing, signed by the Commissioner, a Second Commissioner or a Deputy Commissioner, certifying that:
(a) the person named in the certificate is the person liable under the Act to pay gift duty;
(b) the assessment of gift duty was duly made against him in respect of the gift mentioned in the certificate;
(c) the particulars of the assessment are as stated in the certificate;
(d) notice of the assessment was duly served upon him;
(e) the sum named in the certificate was, at the date of the certificate, due by him to the King on behalf of the Commonwealth in respect of gift duty;
shall be prima facie evidence of the facts stated in the certificate.

GIFT DUTY REGULATIONS - REG 23
Evidence by affidavit

23. In any action for the recovery of gift duty, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

GIFT DUTY REGULATIONS - REG 24
Officer may appear for Commissioner

24. Any officer authorized in writing by the Commissioner, a Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceedings, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner for the recovery of any duty unpaid, including any further or additional duty, or in any prosecution under Part VII of the Act, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.

GIFT DUTY REGULATIONS - PART V
PART V - OBJECTIONS AND APPEALS

GIFT DUTY REGULATIONS - REG 25
Objections

25. An objection under the provisions of subsection (1) of section 31 of the Act against an assessment shall be posted to, or lodged with, the Commissioner at the address from which the notice of assessment objected to was issued.

GIFT DUTY REGULATIONS - REG 26
Furnishing of statements by Commissioner

26. (1) The Commissioner, in referring a decision to a Board of Review in accordance with subsection 33 (1) of the Act, shall furnish the Chairman of the Board of Review with printed or typewritten statements in quadruplicate containing:
(a) the name and address of the objector;
(b) full details of the objector's claims as made to the Commissioner;
(c) the Commissioner's reasons for disallowing the objector's claims.

(2) The Commissioner shall at the same time furnish the objector with a copy of the statements referred to in subparagraphs (b) and (c) of the last preceding subregulation.

GIFT DUTY REGULATIONS - REG 27
Notice of review

27. (1) The Chairman of a Board of Review shall cause notice to be served upon the Commissioner and the objector of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days prior to the date on which the review is to take place.

(3) A notice under this regulation may be served either personally or by post, and, if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and, unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.

GIFT DUTY REGULATIONS - REG 28
Order, place and time of review

28. (1) All references for the purposes of review by a Board of Review shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the review shall take place in the order in which the references are received in respect of each State by that Board.

(2) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3) A Board shall not be required to sit on public holidays or during a yearly vacation commencing on the twenty-fifth day of December and ending on the twenty-first day of January.

GIFT DUTY REGULATIONS - REG 29
Conduct of reviews

29. (1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2) All reviews shall take place in camera unless the objector otherwise elects.

(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.

(4) Either party to a review may nominate a person to represent him at the review.

(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

GIFT DUTY REGULATIONS - REG 30
Evidence

30. (1) A Board shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board, or in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations.

(2) The Chairman of the Board may, and, at the request of the Commissioner or the person representing the Commissioner at the review, shall, by notice in writing, require any person:
(a) to furnish the Board with such information as, in the opinion of the Commissioner or the person representing the Commissioner at the review, is necessary for the purpose of the review; and
(b) to attend and give evidence before the Board concerning any matter relevant to the review and may require him to produce all books, documents and other papers whatever in his custody or under his control relating thereto.

(3) The expenses to be allowed to any person required to attend and give evidence under the last preceding subregulation shall be as prescribed by regulation 41 of these Regulations.

GIFT DUTY REGULATIONS - REG 31
Decisions of a Board

31. (1) A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the objector, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after receipt thereof.

(2) Upon the request of the Commissioner or the objector, made at the hearing, the Board when giving its decision shall state in writing its findings of fact and its reasons in law for the decision.

GIFT DUTY REGULATIONS - REG 32
Re-opening of reviews

32. (1) The time within which a Board may re-open a review in accordance with the proviso to subsection 33 (5) of the Act shall be thirty days.

(2) Notice of such re-opening shall be served upon the Commissioner and the objector as prescribed by regulation 25 of these Regulations.

GIFT DUTY REGULATIONS - REG 33
Communications to Board

33. A communication to a Board may be addressed to the Chairman of the Board in the care of the Deputy Commissioner of Taxation in the State in which the person making the communication resides.

GIFT DUTY REGULATIONS - PART VI
PART VI - MISCELLANEOUS

GIFT DUTY REGULATIONS - REG 34
Service of notices etc.

34. Any notice or other communication by or on behalf of the Commissioner may be served upon any donor, donee or other person:
(a) by causing it to be served personally on him;
(b) by leaving it at his address for service; or
(c) by posting it by prepaid letter post addressed to him at his address for service;
and in any case to which paragraph (c) of this regulation applies, service thereof shall, unless the contrary is proved, be deemed to have been effected at the time when it would, in the ordinary course of post, have arrived at the place to which it was addressed.

GIFT DUTY REGULATIONS - REG 35
Signatures

35. Any notice to be given to the Commissioner may be given by an officer of the Commissioner duly authorized in that behalf, and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

GIFT DUTY REGULATIONS - REG 36
Presumption as to signatures

36. (1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner.

(2) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner or Deputy Commissioner in lieu of that person's signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.

GIFT DUTY REGULATIONS - REG 38
Copies or extracts certified by the Commissioner to be received in evidence

38. A writing certified by the Commissioner, a Second Commissioner or a Deputy Commissioner to be a true copy of, or a true extract from, any assessment, return, list, declaration, statement, book, document, or writing of any nature whatsoever in the custody of the Commissioner or of an officer of the Commissioner shall, for all purposes, be prima facie evidence of the original of which it purports to be a copy or extract, and shall be receivable in evidence to the same extent as the original.

GIFT DUTY REGULATIONS - REG 39
Commissioner may specify time in which act is to be done

39. Wherever the Commissioner, in the exercise of any power conferred upon him by the Act or these Regulations, requires any person to do any act, the requirement may specify the period (not being in any case less than seven days) within which the act shall be done.

GIFT DUTY REGULATIONS - REG 41
Scale of expenses in respect of persons required to attend before
Commissioner etc. under section 39 of the Act

41. For the purposes of subsection (3) of section 39 of the Act, the scale set out in Schedule 2 is prescribed in respect of expenses to be allowed to persons required under that section to attend and give evidence before the Commissioner or an officer.

(2) In the scale in Schedule 2:
(a) a reference to the Commissioner includes a reference to any officer authorized by the Commissioner for the purposes of subsection 39 (1) of the Act; and
(b) a reference to the High Court Rules is a reference to the High Court Rules as in force from time to time.

GIFT DUTY REGULATIONS - SCHEDULE 1

SCH

SCHEDULE 1
FORM 1 Section 19
COMMONWEALTH OF AUSTRALIA
Regulation 5
Gift Duty Assessment Act 1941
File No.
RETURN UNDER SECTION 19
Part A
Name in full of Donor
Address of Donor
Occupation of Donor
Name in full of Donee
Occupation and address of Donee
Relationship of Donee (if any) by ties of blood or marriage to Donor
Date of Gift
Name of Person furnishing return
Address for Service of notices, etc.
DECLARATION
I, Donor, Donee, or
Trustee of Donee
do solemnly and sincerely declare -
1. That the statement hereafter made and marked Part B contains
true and full particulars of all property both real and personal
comprised in the gift made by the above-named donor to the
above-named donee on the above-mentioned date.
2. That the value of the property set forth in such particulars
is to the best of my knowledge and belief the true and full value
of the said property as at the time of the making of the gift of
the property.
3. That to the best of my knowledge and belief the donee is not
entitled as against the donor or any other person, or as against
any other property, to any right of indemnity or contribution in
respect of the encumbrances affecting the property as set out in
the statement.
4. That, with the exception of gifts exempt under the
provisions of the Act no other gift (except those set out in Part
C), whether to the same or any other donee, has been made by the
abovenamed donor at the same time or within the period of
eighteen months immediately preceding the date of the gift
referred to above.
Strike out if not
applicable.
5. That the particulars set out in Part C are, to the best of
my knowledge and belief, true and correct.
6. That the document attached hereto, and marked "D", is a true
copy of the instrument creating or evidencing the said gift made
on the above-mentioned date.
And I make this solemn declaration by virtue of the Statutory
Declarations Act 1911-1922 conscientiously believing the
statements herein to be true in every particular.
Declared at , by the
said
this day of
One thousand nine hundred and
before me - *
*To be declared before a Police, Stipendiary, or Special
Magistrate, a Justice of the Peace, a Commissioner for
Affidavits, a Commissioner for Declarations or a Notary Public.
NOTE - This return must be lodged with the Deputy Commissioner in
the State in which the donor resides, or, if the donor is not
resident in Australia, at the office of the Deputy Commissioner
in Victoria.

Part B
PARTICULARS AND VALUE OF PROPERTY COMPRISED IN THE GIFT
HEREINBEFORE REFERRED TO
Date of gift
Particulars of property*
Consideration (if any)
No. of Schedule (if any)
Value, irrespective of consideration
Total amount of consideration, $
Total value, $
PARTICULARS OF ENCUMBRANCES EXISTING UPON THE PROPERTY
COMPRISED IN THE GIFT HEREINBEFORE REFERRED TO AS TO
WHICH THERE IS NO RIGHT OF INDEMNITY AGAINST THE DONOR
OR ANY OTHER PERSON OR ESTATE
Date of encumbrance
Name and address of person holding encumbrance (Mortgagee, &c.)
Nature of encumbrance and property charged therewith
Amount owing
$
Part C
PARTICULARS OF OTHER GIFTS MADE AT THE SAME TIME OR WITHIN
THE PERIOD OF EIGHTEEN MONTHS IMMEDIATELY PRECEDING THE DATE
OF THE ABOVEMENTIONED GIFT
Date of gift
Name and address of donee
Particulars of property*
Consideration (if any)
No. of Schedule (if any)
Value, irrespective of consideration
$
*Where gift comprises real or leasehold estate references to
titles and full descriptions should be supplied.
FORM 2 Section 10
Regulation 4
COMMONWEALTH OF AUSTRALIA
Gift Duty Assessment Act 1941
OFFICER'S OATH OF SECRECY
I, of in the State of in the
Commonwealth of Australia, being an officer within the meaning of
section 10 of the Gift Duty Assessment Act 1941, do swear that I
will not, either directly or indirectly, except as permitted
under the said section, and either while I am, or after I cease
to be, an officer, make a record of, or divulge or communicate to
any person, any information respecting the affairs of any other
person disclosed or obtained under the provisions of the Gift
Duty Assessment Act 1941, or of any amendment thereof.
SO HELP ME GOD.
Signature
Sworn and subscribed at in the State of this
day of 19 , before me -
Justice of the Peace for the State
of
Signature
FORM 3 Section 10
Regulation 4
COMMONWEALTH OF AUSTRALIA
Gift Duty Assessment Act 1941
OFFICER'S DECLARATION OF SECRECY
I, of in the State of
in the Commonwealth of Australia, being an officer within the
meaning of section 10 of the Gift Duty Assessment Act 1941, do
solemnly and sincerely declare that I will not, either directly
or indirectly, except as permitted under the said section, and
either while I am, or after I cease to be, an officer, make a
record of, or divulge or communicate to any person any
information respecting the affairs of any other person, disclosed
or obtained under the provisions of the Gift Duty Assessment Act
1941, or of any amendment thereof.
Signature
Declared at in the State of this
of 19 , before me.
Justice of the Peace for the State
of
Commissioner for Declarations
Signature

GIFT DUTY REGULATIONS - SCHEDULE 2

SCH

SCHEDULE 2 Regulation 41
SCALE OF EXPENSES TO BE ALLOWED TO PERSONS ATTENDING BEFORE
COMMISSIONER UNDER SECTION 39 OF THE ACT
1. Person attending before the Commissioner to give evidence
because of that person's professional, scientific or other
special skill or knowledge - in respect of each day on which that
person so attends, an amount of not less than the lesser amount
specified in the High Court Rules in relation to expenses of
witnesses possessing such skill or knowledge and not more than
the greater amount so specified.
2. Person, other than a person referred to in Item 1, attending
before the Commissioner -
(a) in the case of a person remunerated by wages, salary or
fees - such amount as is provided for in the High Court Rules in
relation to expenses of witnesses so remunerated;
(b) in any other case - such amount as is provided for in the
High Court Rules in relation to expenses of witnesses generally.
3. Person attending before the Commissioner to give expert
evidence - in addition to any other amount payable to that person
under Item 1 or 2, a reasonable amount for qualifying to give
that evidence.
4. Any person attending before the Commissioner - such amount
as is reasonable -
(a) in respect of that person's conveyance to and from the
place at which that person so attends; and
(b) if that person is required to be absent overnight from that
person's usual place of residence - for meals and accommodation.