Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 14Q

Interpretation

  (1)   In this Part, unless the contrary intention appears:

"authorized officer" means a person who is:

  (a)   an officer for the purposes of the Customs Act 1901 ; or

  (b)   a member of the Australian Federal Police.

"departure authorization certificate" means a certificate under subsection   14U(1).

"departure prohibition order" means an order under subsection   14S(1).

  (2)   A reference in this Part to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.


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