Taxation Administration Act 1953
(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.
An offence under subsection (1) is an offence of strict liability.
For strict liability , see section 6.1 of the Criminal Code .
Section 8C does not apply in relation to a requirement made pursuant to subsection (1) of this section.