Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p37
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 95550–98151

In any other case, a person required to appear before the Board is entitled to be paid by the Commonwealth any allowances and expenses that are prescribed by the regulations.

Use of virtual enquiry technology etc.
 (4) The Board may decide to hold a proceeding at which a person is to appear before it:
 (a) at one or more physical venues; or
 (b) at one or more physical venues and using virtual enquiry technology; or
 (c) using virtual enquiry technology only.
 (5) Subsection (6) applies if the proceeding is held:
 (a) at one or more physical venues and using virtual enquiry technology; or
 (b) using virtual enquiry technology only.
 (6) The Board must ensure that the use of the virtual enquiry technology is reasonable.
 (7) If the proceeding is held:
 (a) at more than one physical venue; or
 (b) at one or more physical venues and using virtual enquiry technology; or
 (c) using virtual enquiry technology only;
the Board may appoint a single place and time at which the proceeding is taken to have been held.
 (8) This section applies to part of a proceeding in the same way that it applies to all of a proceeding.

60‑110  Power to take evidence on oath or affirmation
 (1) For the purpose of taking evidence, the *Chair, or an individual acting on behalf of the Chair, may:
 (a) require a person to either take an oath or make an affirmation; and
 (b) administer an oath or affirmation to the person.
Note: Failure to take an oath or make an affirmation is an offence: see section 8D of the Taxation Administration Act 1953.
 (2) The oath or affirmation is an oath or affirmation that the evidence the person will give will be true.
 (3) The Board may, if it thinks that it is appropriate, allow a person who has been sworn, or who has made an affirmation, to give evidence by tendering a written statement and verifying it by oath or affirmation.

60‑115  Self‑incrimination
 (1) A person is not excused from:
 (a) giving information or evidence; or
 (b) producing a document or thing;
under section 60‑100 or 60‑105 on the ground that doing so might tend to incriminate the person or expose the person to a penalty.
 (2) However, in the case of an individual:
 (a) the information or evidence given or the document or thing produced; and
 (b) the giving of the information or evidence or the producing of the document or thing; and
 (c) any information, document or thing obtained as a direct or indirect consequence of giving the information or evidence, or producing the document or thing;
are not admissible in evidence against the individual in proceedings, other than proceedings