Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 173

173. Section 27 of the Principal Act is amended-

   (a)  by inserting after sub-section (2) the following sub-sections:

"(2AA) A non-citizen shall be taken not to contravene sub-section (1) by
virtue of paragraph (ab) or (b) of that sub-section if, at the time the
non-citizen becomes a prohibited non-citizen as mentioned in paragraph (1)
(ab) or (b), as the case may be, a departure prohibition order is in force in
respect of the non-citizen.

"(2AB) Where-

   (a)  at the time a non-citizen becomes a prohibited non-citizen as
        mentioned in paragraph (1) (ab) or (b), a departure prohibition order
        is in force in respect of the non-citizen;

   (b)  the departure prohibition order is revoked; and

   (c)  at the time of the revocation, the non-citizen is a prohibited
        non-citizen,
the non-citizen is guilty of an offence punishable upon conviction by a fine
not exceeding $1,000 or imprisonment for a period not exceeding 6 months.";
and

   (b)  by adding at the end thereof the following sub-sections:

"(5) The Secretary to the Department or an officer of the Department
authorized by the Secretary to give certificates under sub-section 31B (5) may
issue a certificate certifying that, at a specified time or during a specified
period, a departure prohibition order was not in force in respect of a
specified person.

"(6) A document purporting to be a certificate issued under sub-section (5)
shall be received in evidence in a court in proceedings for an offence against
sub-section (1) by virtue of paragraph (ab) or (b) of that sub-section without
further proof and is prima facie evidence of the matters stated in the
document.".