Income Tax Appeals (Board of Review) Rules 1940


11/Nov/1998 - Current (at 31 Dec 2005)
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    5. Evidence and attendance expenses

    (1) Subject to paragraph (2) of this rule, the Board:

    (a) 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; and

    (b) may receive, without formal proof, a document containing any statement or particular which in the opinion of the Board is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.

    (2) In the exercise of the powers under section 225 of the Act conferred on the Board by virtue of subsection (5) of section 167 of the Act, the Chairman of the Board may by notice in writing require any person:

    (a) to furnish the Board with such information as in the opinion of the Chairman is necessary for the purpose of a review by the Board; and

    (b) to attend and give evidence before the Board, or before any officer authorised by the Chairman of the Board in that behalf, concerning his or any other persons's income or assessment, and may require him to produce all books, documents, and other papers whatever in his custody or under his control relating thereto

    and the Chairman of the Board may require the information or evidence to be given on oath or affirmation, and either verbally or in writing, and for that purpose the Chairman or the authorised officer aforesaid shall have power to administer an oath or affirmation.

    (3) The expenses to be allowed to any person required to attend and give evidence under paragraph (2) of this rule shall be those prescribed by regulation 55 of the regulations made under the Act in respect of persons required under section 225 of the Act to attend and give evidence before the Commissioner.

    Provided that no expenses shall be allowed in pursuance of this paragraph of this rule to a person who is so required to attend in consequence of a request made by or on behalf of a taxpayer.

    [Rule 5 amended by Gazette 15 November 1940 p.2051.]



Note: This is not an authorised version. The only authorised version is the hardcopy (printed) version published under authority of the Government Printer, available from the State Law Publisher, 10 William St Perth W.A. 6000.