Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 312

312. After Part IV of the Principal Act the following Part is inserted:
       "PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS


"Division 1-Interpretation Interpretation

"14Q. (1) In this Part, unless the contrary intention appears-
'Australia', when used in a geographical sense, includes the external
Territories;
'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 sub-section
14U (1);
'departure prohibition order' means an order under sub-section 14S (1);
'Immigration Department' means the Department of Immigration and Ethnic
Affairs.

"(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.

"Division 2-Prohibition and Authorization of Departure of Certain Tax
Debtors Departure from Australia of certain tax debtors prohibited

"14R. 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 unless the departure is
authorized by a departure authorization certificate.
Penalty: $5,000 or imprisonment for 12 months, or both. Departure prohibition
orders

"14S. (1) Where-

   (a)  a person is subject to a tax liability; and

   (b)  the Commissioner believes on reasonable grounds that it is desirable
        to do so for the purpose of ensuring that the person does not depart
        from Australia for a foreign country without-

        (i)    wholly discharging the tax liability; or

        (ii)   making arrangements satisfactory to the Commissioner for the
               tax liability to be wholly discharged, the Commissioner may, by
               order in accordance with the prescribed form, prohibit the
               departure of the person from Australia for a foreign country.

"(2) Subject to sub-section (3), a departure prohibition order remains in
force unless and until revoked under section 14T or set aside by a court.

"(3) A departure prohibition order made in respect of a person shall be taken,
by virtue of this sub-section, not to be in force in respect of the person
during any period during which an order is in force under the Migration  Act
1958 for the deportation of the person.

"(4) Where a departure prohibition order is made in respect of a person, the
Commissioner shall forthwith-

   (a)  cause the person to be informed, as prescribed, of the making of the
        order; and

   (b)  subject to sub-section (5), cause a copy of the order, and such
        information as the Commissioner considers is likely to facilitate the
        identification of the person, to be given to-

        (i)    the Secretary to the Immigration Department; and

        (ii)   such other persons as the Commissioner considers appropriate,
               being persons prescribed, or included in a class of persons
               prescribed, for the purposes of this paragraph.

"(5) Where a departure prohibition order is made in respect of a person whom
the Commissioner is satisfied is an Australian citizen, the Commissioner shall
not cause a copy of the order, or any information likely to facilitate the
identification of the person, to be given to the Secretary to the Immigration
Department unless the Commissioner is of the opinion that it is desirable to
do so. Revocation and variation of departure prohibition orders

"14T. (1) Where a departure prohibition order is in force in respect of a
person and-

   (a)  the tax liabilities to which the person is subject have been wholly
        discharged and the Commissioner is satisfied that it is likely that
        the tax liabilities to which the person may become subject in respect
        of, or arising out of, matters that have occurred will be-

        (i)    wholly discharged; or

        (ii)   completely irrecoverable; or

   (b)  the Commissioner is satisfied that the tax liabilities to which the
        person is subject are completely irrecoverable, the Commissioner
        shall, on application being made to the Commissioner by the person to
        do so or on the Commissioner's own motion, revoke the departure
        prohibition order.

"(2) Where a departure prohibition order is in force in respect of a person,
the Commissioner may, in the Commissioner's discretion and on application
being made to the Commissioner to do so or on the Commissioner's own motion,
revoke or vary the departure prohibition order.

"(3) A reference in paragraph (1) (a) to tax liabilities having been wholly
discharged includes a reference to arrangements satisfactory to the
Commissioner having been made for those tax liabilities to be wholly
discharged and a reference in that paragraph to the Commissioner being
satisfied that it is likely that tax liabilities to which a person may become
subject will be wholly discharged includes a reference to the Commissioner
being satisfied that it is likely that arrangements satisfactory to the
Commissioner will be made for those tax liabilities to be wholly discharged.

"(4) As soon as practicable after a departure prohibition order made in
respect of a person is revoked or varied under this section, the Commissioner
shall-

   (a)  cause to be served, as prescribed, on the person; and

   (b)  cause to be given to each person to whom a copy of the departure
        prohibition order was given, notification of the revocation or
        variation of the departure prohibition order.

"(5) As soon as practicable after a decision is made under sub-section (1) or
(2) refusing to revoke a departure prohibition order made in respect of a
person, the Commissioner shall cause to be served, as prescribed, on the
person notification of the decision. Departure authorization certificates

"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 sub-section (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 sub-section (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 sub-section; 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 sub-section (1)
refusing to issue a departure authorization certificate in respect of a person
or a decision is made under sub-section (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.

"Division 3-Appeals from, and Review of, Decisions of the Commissioner Appeals
to courts against making of departure prohibition orders

"14V. (1) A person aggrieved by the making of a departure prohibition order
may appeal to the Federal Court of Australia or the Supreme Court of a State
or Territory against the making of the departure prohibition order.

"(2) This section has effect-

   (a)  subject to chapter III of the Constitution; and

   (b)  notwithstanding anything contained in section 9 of the Administrative 
        Decisions (Judicial Review) Act 1977 . Jurisdiction of courts

"14W. (1) The jurisdiction of a court under section 14V shall be exercised by
a single Judge or Justice.

"(2) An appeal lies to the Federal Court of Australia from a judgment or order
of the Supreme Court of a State or Territory exercising jurisdiction under
section 14V.

"(3) An appeal lies to the High Court, with special leave of the High Court,
from a judgment or order referred to in sub-section (2).

"(4) Except as provided in sub-section (2) or (3), no appeal lies from a
judgment or order referred to in sub-section (2). Orders of court on appeal

"14X. A court hearing an appeal under section 14V against the making of a
departure prohibition order may, in its discretion-

   (a)  make an order setting aside the departure prohibition order; or

   (b)  dismiss the appeal. Applications for review of certain decisions

"14Y. (1) Applications may be made to the Administrative Appeals Tribunal for
review of decisions of the Commissioner under section 14T or 14U.

"(2) In sub-section (1), 'decision' has the same meaning as in the
Administrative Appeals Tribunal Act 1975.
                            "Division 4-Enforcement
Powers of authorized officers

"14Z. (1) Where an authorized officer believes on reasonable grounds that-

   (a)  a person is about to depart from Australia for a foreign country;

   (b)  a departure prohibition order is in force in respect of the person;
        and

   (c)  the departure is not authorized by a departure authorization
        certificate, the authorized officer may-

   (d)  take such steps as are reasonably necessary to prevent the departure
        of the person, including, but without limiting the generality of the
        foregoing, steps to prevent the person going on board, or steps to
        remove the person from, a vessel or aircraft in which the authorized
        officer believes on reasonable grounds the departure will take place;
        and

   (e)  require the person to answer questions or produce documents to the
        authorized officer, or both, for the purposes of ascertaining whether-

        (i)    a departure prohibition order is in force in respect of the
               person; and

        (ii)   if a departure prohibition order is in force in respect of the
               person-the departure of the person from Australia for a foreign
               country is authorized by a departure authorization certificate.

"(2) A person who, without reasonable excuse, refuses or fails, when and as
required to do so pursuant to sub-section (1), to answer a question or produce
a document, is guilty of an offence punishable on conviction by a fine not
exceeding $1,000.

"(3) A person who, when required to answer a question pursuant to sub-section
(1), knowingly makes a statement that is false or misleading in a material
particular, is guilty of an offence punishable on conviction by a fine not
exceeding $1,000 or imprisonment for 6 months, or both.

"(4) Section 8C does not apply in relation to a requirement made pursuant to
sub-section (1) of this section.

"(5) Sub-section 8K (1) and sections 8N and 8P do not apply in relation to an
answer given to a question asked, or a document produced, pursuant to
sub-section (1). Certain tax debtors to produce authority to depart, &c.

"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 sub-section by
        an authorized officer, produce a copy of the departure authorization
        certificate for inspection by the authorized officer.
Penalty: $500.

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