EXPLANATORY STATEMENT
STATUTORY RULES 1989 NO. 73
ISSUED BY THE AUTHORITY OF THE TREASURER
TAXATION ADMINISTRATION REGULATIONS (AMENDMENT)
This regulation amends subregulation 16(3) of the Taxation Administration Regulations by including in that subregulation the Secretary of the Department of Foreign Affairs and Trade as a prescribed person.
Subregulation 16(3) prescribes persons, for the purposes of subsection 14S(4) of the Taxation Administration Act, to whom the Commissioner of Taxation may, if the Commissioner considers it appropriate, give a copy of a departure prohibition order and such information as is considered likely to facilitate the identification of a person to whom the order applies.
Currently, subregulation 16(3) prescribes the Comptroller-General of Customs and the Commissioner of the Australian Federal Police as persons to whom the Commissioner may give a copy of a departure prohibition order and other relevant information.
Section 14 of the Taxation Administration Act authorises the Commissioner of Taxation to make a departure prohibition order prohibiting the departure from Australia of a person who is subject to a tax liability until the tax is paid or satisfactory arrangements are made for its payment.