14R
CurrentDeparture from Australia of certain tax debtors prohibited
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IVADeparture from Australia of certain tax debtors
Division 2Prohibition and authorisation of departure of certain tax debtors
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.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.