Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14r
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14R
Character Range: 220194–220771

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.