Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14Q

             (1)  In this Part, unless the contrary intention appears:

"Australia" , when used in a geographical sense, includes the external Territories.

"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.