Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZA

  (1)   Where:

  (a)   a person in respect of whom a departure prohibition order is in force is about to depart from Australia for a foreign country; and

  (b)   the departure is authorized by a departure authorization certificate;

the person shall, if required to do so pursuant to this subsection by an authorized officer, produce a copy of the departure authorization certificate for inspection by the authorized officer.

Penalty:   5 penalty units.

  (1A)   An offence under subsection   (1) is an offence of strict liability.

Note:   For strict liability , see section   6.1 of the Criminal Code .

  (2)   Section   8C does not apply in relation to a requirement made pursuant to subsection   (1) of this section.