TAXATION ADMINISTRATION ACT 1953

PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS  

Division 4 - Enforcement  

SECTION 14ZA   CERTAIN TAX DEBTORS TO PRODUCE AUTHORITY TO DEPART ETC.  

14ZA(1)   [Authorisation to be produced]  

Where:


(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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