For the purposes of section 409(4) of the Act, the prescribed expenses to which an involved person is entitled are –

(a) for persons ordinarily receiving wages, salary, remuneration or fees, for each hour, or part of an hour, of attendance, the amount of wages, salary, remuneration or fees actually lost because of the person's attendance, but not exceeding $217 for any one day; and

(b) in any other case, the actual expenditure incurred (other than expenses under paragraphs (c) and (d) ), but not exceeding $59 for any one day; and

(c) for travelling expenses to and from a person's usual place of residence or business and the place of attendance, such amount as is determined by the Commissioner; and

(d) for accommodation and meals, if a person is required to be absent overnight from the person's usual place of residence, such amount as is determined by the Commissioner.