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 .