An affidavit in relation to judicial proceedings is considered to be “a step in instituting, conducting or defending proceedings”, in terms of the definition of ABWOR in section 6(1) of the Act, and cannot be charged for under advice and assistance. In certain “administrative” proceedings it may be appropriate for you to charge for the framing of an affidavit. These include:
An administrative affidavit will not be allowed where we do not consider that it meets the standard of taxation that the work was actually, necessarily and reasonably done. An affidavit taken for the purpose of a change of name, for example, would not be allowed.
These examples are not exhaustive.