TAXATION ADMINISTRATION ACT 1953 - SECT 14Q Interpretation
TAXATION ADMINISTRATION ACT 1953 - SECT 14Q
Interpretation(1) In this Part, unless the contrary intention appears:
"authorized officer" means a person who is:
(a) an officer for the purposes of the Customs Act 1901 ; or
(b) a member of the Australian Federal Police.
"departure authorization certificate" means a certificate under subsection 14U(1).
"departure prohibition order" means an order under subsection 14S(1).
(2) A reference in this Part to the departure of a person from
Australia for a foreign country is a reference to the departure of the person
from Australia for a foreign country, whether or not the person intends to
return to Australia.