Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1925. No. 223.

REGULATION UNDER THE INCOME TAX ASSESSMENT ACT 1922-1925.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Income Tax Assessment Act 1922-1925, to come into operation forthwith.

Dated the eighteenth day of December, 1925.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

C. W. C. MARR,

for Treasurer.

———

Amendment of the Income Tax Assessment Regulations 1922.

(Statutory Rules 1923, No. 12, as amended to this date.)

1. Regulation 52 of the Income Tax Assessment Regulations 1922 is repealed and the following regulation inserted in its stead:—

Expenses of persons required to attend and give evidence.

“52. Where a person, (other than the taxpayer or a representative of the taxpayer concerning whom the evidence is required) is required under section 97 of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance, and in addition (if he resides more than four miles from the place at which he is required to attend) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable”.

 

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C.17979.—Price 3d.