Taxation Administration Act 1953
PART IVA
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DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
(a) a person in respect of whom a departure prohibition order is in force is about to depart from Australia for a foreign country; and
(b) the departure is authorised by a departure authorisation certificate;
Division 4
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Enforcement
SECTION 14ZA
CERTAIN TAX DEBTORS TO PRODUCE AUTHORITY TO DEPART ETC.
14ZA(1)
[Authorisation to be produced]
(a) a person in respect of whom a departure prohibition order is in force is about to depart from Australia for a foreign country; and
(b) the departure is authorised by a departure authorisation certificate;
the person shall, if required to do so pursuant to this subsection by an authorised officer, produce a copy of the departure authorisation certificate for inspection by the authorised officer.
Penalty: 5 penalty units.
14ZA(1A)
[Strict liability]
An offence under subsection (1) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
14ZA(2)
[Section 8C not applicable]
Section 8C does not apply in relation to a requirement made pursuant to subsection (1) of this section.
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