A New Tax System (Goods and Services Tax) Act 1999

33-25 Commissioner may bring forward payment date if you are about to leave Australia  
If the Commissioner has reason to believe that you may leave Australia before a particular payment of:

(a) a *net amount; or

(b) an amount of GST; or

(c) an amount of a penalty under Part VI of the Taxation Administration Act 1953 ;

would (apart from this section) become due, that amount becomes due for payment on the day the Commissioner fixes and notifies to you.

Note:

The Commissioner has power to issue departure prohibition orders under Part IVA of the Taxation Administration Act 1953 .