Taxation Administration Act 1953
(a) the Commissioner is satisfied:
(i) that, if a departure authorisation certificate is issued in respect of the person, it is likely that:
(A) the person will depart from Australia and will return to Australia within such period as the Commissioner considers to be appropriate in relation to the person; and
(B) circumstances of the kind referred to in paragraph 14T(1)(a) will come into existence within such period as the Commissioner considers to be appropriate in relation to the person; and
(ii) that it is not necessary or desirable for the person to give security under subsection (2) for the person's return to Australia; or
(b) in a case where the Commissioner is not satisfied with respect to the matters referred to in paragraph (a):
(i) the person has given security under subsection (2) to the satisfaction of the Commissioner for the person's return to Australia; or
(ii) if the person is unable to give such security, the Commissioner is satisfied that:
(A) a departure authorisation certificate should be issued in respect of the person on humanitarian grounds; or
(B) a refusal to issue a departure authorisation certificate in respect of the person would be detrimental to the interests of Australia,
the Commissioner shall issue a certificate authorising the person to depart from Australia for a foreign country on or before the seventh day after a day (being a day later than, but not more than 7 days later than, the day on which the certificate is issued) specified in the certificate.14U(2) [Date of return to Australia]
(a) a person may give security, by bond, deposit or any other means, for the person's return to Australia by such day as is agreed between the person and the Commissioner;
(b) the Commissioner may, in the Commissioner's discretion and on application by the person or on the Commissioner's own motion, substitute a later day for the day so agreed (including a day substituted by virtue of a previous application of this paragraph); and
(c) the Commissioner may refuse to substitute such a later day unless the person:
(i) increases, to the satisfaction of the Commissioner, the value of the security given by the person under this subsection; or
14U(3) [Copy of authorisation to be served]
(ii) gives a further security, to the satisfaction of the Commissioner, by bond, deposit or any other means, for the person's return to Australia by that later day.
(a) cause a copy of the departure authorisation certificate to be served, as prescribed, on the person; and
(b) cause a copy of the departure authorisation certificate to be given to each person to whom a copy of the departure prohibition order made in respect of the person was given. 14U(4) [Refusal to issue or vary]
As soon as practicable after a decision is made under subsection (1) refusing to issue a departure authorisation certificate in respect of a person or a decision is made under subsection (2) refusing to substitute a later day in relation to the return of a person to Australia, the Commissioner shall cause to be served, as prescribed, on the person notification of the decision.
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