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Taxation Administration Act 1953
14RDeparture from Australia of certain tax debtors prohibited
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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.