Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14U

  (1)   Where, on application made by a person in respect of whom a departure prohibition order is in force:

  (a)   the Commissioner is satisfied:

  (i)   that, if a departure authorization certificate is issued in respect of the person, it is likely that:

  (A)   the person will depart from Australia and will return to Australia within such period as the Commissioner considers to be appropriate in relation to the person; and

  (B)   circumstances of the kind referred to in paragraph   14T(1)(a) will come into existence within such period as the Commissioner considers to be appropriate in relation to the person; and

  (ii)   that it is not necessary or desirable for the person to give security under subsection   (2) for the person's return to Australia; or

  (b)   in a case where the Commissioner is not satisfied with respect to the matters referred to in paragraph   (a):

  (i)   the person has given security under subsection   (2) to the satisfaction of the Commissioner for the person's return to Australia; or

  (ii)   if the person is unable to give such security, the Commissioner is satisfied that:

  (A)   a departure authorization certificate should be issued in respect of the person on humanitarian grounds; or

  (B)   a refusal to issue a departure authorization certificate in respect of the person would be detrimental to the interests of Australia;

the Commissioner shall issue a certificate authorizing the person to depart from Australia for a foreign country on or before the seventh day after a day (being a day later than, but not more than 7   days later than, the day on which the certificate is issued) specified in the certificate.

  (2)   For the purposes of this section:

  (a)   a person may give security, by bond, deposit or any other means, for the person's return to Australia by such day as is agreed between the person and the Commissioner;

  (b)   the Commissioner may, in the Commissioner's discretion and on application by the person or on the Commissioner's own motion, substitute a later day for the day so agreed (including a day substituted by virtue of a previous application of this paragraph); and

  (c)   the Commissioner may refuse to substitute such a later day unless the person:

  (i)   increases, to the satisfaction of the Commissioner, the value of the security given by the person under this subsection; or

  (ii)   gives a further security, to the satisfaction of the Commissioner, by bond, deposit or any other means, for the person's return to Australia by that later day.

  (3)   As soon as practicable after a departure authorization certificate is issued in respect of a person, the Commissioner shall:

  (a)   cause a copy of the departure authorization certificate to be served, as prescribed, on the person; and

  (b)   cause a copy of the departure authorization certificate to be given to each person to whom a copy of the departure prohibition order made in respect of the person was given.

  (4)   As soon as practicable after a decision is made under subsection   (1) refusing to issue a departure authorization certificate in respect of a person or a decision is made under subsection   (2) refusing to substitute a later day in relation to the return of a person to Australia, the Commissioner shall cause to be served, as prescribed, on the person notification of the decision.