Commonwealth Consolidated Acts

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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 .


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