Taxation Administration Act 1953
PART IVA
-
DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
Division 2
-
Prohibition and authorisation of departure of certain tax debtors
SECTION 14R
DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS PROHIBITED
14R(1)
[Person prohibited from departing]
A person in respect of whom a departure prohibition order is in force, and who knows that such an order is in force in respect of him or her, shall not depart from Australia for a foreign country.
Penalty: 50 penalty units or imprisonment for 12 months, or both.
14R(2)
[Departure authorisation certificate]
Subsection (1) does not apply if the departure is authorised by a departure authorisation certificate.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.