TAXATION ADMINISTRATION ACT 1953 - SECT 14R Departure from Australia of certain tax debtors prohibited
TAXATION ADMINISTRATION ACT 1953 - SECT 14R
Departure from Australia of certain tax debtors prohibited(1) 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.
(2) Subsection (1) does not apply if the departure is authorised by a departure authorization 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 .