A New Tax System (Family Assistance) (Administration) Act 1999

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 5 - Departure prohibition orders  

Subdivision F - Enforcement  

SECTION 102S   Powers of officers of Customs and members of the Australian Federal Police  

102S(1)    
This section applies if an officer (within the meaning of the Customs Act 1901 ), or a member of the Australian Federal Police, believes on reasonable grounds that:

(a) a person is about to depart from Australia for a foreign country; and

(b) a departure prohibition order in respect of the person is in force; and

(c) the person ' s departure is not authorised by a departure authorisation certificate.

102S(2)    
The officer or member may:

(a) take such steps as are reasonably necessary to prevent the person ' s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and

(b) require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:

(i) a departure prohibition order in respect of the person is in force; and

(ii) if such an order in respect of the person is in force - whether the person ' s departure is authorised by a departure authorisation certificate.

102S(3)    
A person commits an offence if:

(a) the person is subject to a requirement under paragraph (2)(b); and

(b) the person refuses or fails to comply with the requirement.

Penalty: 30 penalty units.

102S(4)    
Subsection (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document.

Note:

A defendant bears an evidential burden in relation to the matters mentioned in subsection (4): see subsection 13.3(3) of the Criminal Code .