AUSTRALIAN CAPITAL TERRITORY
TAXATION ADMINISTRATION ACT 1999
INSTRUMENT NO. 83 OF 1999
Under section 139 of the Taxation Administration Act 1999, I make the following
determination for the purpose of subsection 82 (5) of the Act in respect of the scale of
expenses payable to persons required to attend before an authorised officer to give oral
evidence.
1. ORDINARY WITNESSES
A witness giving oral evidence, other than in an expert or professional capacity, and
currently engaged in an income producing vocation and who has lost income due to
attendance at court, is entitled to claim for the loss of income actually incurred up to a
maximum of
(i) $34.20 for each half-day (up to 4 hours) loss of working time; or
(ii) $68.50 for each full day of lost working time (more than 4 hours).
2. EXPERT AND PROFESSIONAL WITNESSES
A witness giving oral evidence in an expert or professional capacity is entitled to be
paid in respect of the period of absence from home, place of employment, practice or
office
(i) $73.60 for the first 2 hours of absence or part thereof; and thereafter
(ii) $14.10 for each additional half-hour or part thereof up to a total of payment
of $148.00 per day.
In addition, where evidence is expert evidence, a case fee of $9.60 is payable.
3. OVERNIGHT ACCOMMODATION
A witness required to give oral evidence who is required to be away from his/her home
overnight is entitled to claim $122.40 each full 24 hour period of absence and
thereafter $5.10 per hour for each additional hour absent to cover the cost of all
accommodation, meals and incidentals during the period of absence.
4. MEAL ALLOWANCE WHERE OVERNIGHT ACCOMMODATION IS
NOT CLAIMED
$12.45 is payable for each meal claimed during absence from home/work.
Breakfast is payable where the witness left home before 7:00 a.m.
Lunch is payable when the witness is unable to return home/to work by 1:30 p.m.; and
Dinner is payable when the witness is unable to return home/to work before 6:00 p.m.
5. TRAVEL EXPENSES
For travel by bus and/or train, actual expenses will be reimbursed on production of
suitable evidence of expenditure.
For travel by motor vehicle (only payable where public transport is not readily
available) a rate of 22.5 cents per kilometre is payable.
For travel by taxi (only payable where other means of transport are not readily
available or suitable), actual expenses will be reimbursed on production of an
appropriate receipt.
Date: 26/4/99 Kate Carnell
Treasurer
AUSTRALIAN CAPITAL TERRITORY
TAXATION ADMINISTRATION ACT 1999
INSTRUMENT NO. 83 OF 1999
EXPLANATORY STATEMENT
The Taxation Administration Act 1999 (the Act) deals with the administration of
various tax laws relating to the imposition and collection of certain taxes, duties and
fees. Section 82 of the Act gives the Commissioner for ACT Revenue the power to
require persons to attend and give evidence before the Commissioner or an authorised
officer, while subsection 82 (5) provides that a person required to attend and give oral
evidence shall be paid expenses in accordance with a scale of allowances determined
under section 139.
This instrument sets the scale of allowances for expenses of such persons. The
amounts payable are adopted from the NSW Attorney General’s Department and
equate to the allowances paid by the NSW courts to witnesses in that jurisdiction.
The ACT Magistrates’ and Supreme Courts have no scale of attendance fees, the latter
reimbursing only “reasonable” costs.
The determination takes effect on the date on which it is published in the Gazette. It is
the first determination for the purposes of subsection 82 (5) under the Act.
Authorised by the Treasurer