14ZACertain tax debtors to produce authority to depart etc.

14ZA Certain tax debtors to produce authority to depart etc.

(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.