Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14za
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZA
Character Range: 231847–232676

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.

Part IVC—Taxation objections, reviews and appeals

Division 1—Introduction