Commonwealth Numbered Regulations

1984 No. 407 TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) - REG 6

6. The Principal Regulations are amended by adding at the end thereof the
following regulations and schedule: Departure prohibition orders-prescribed
form, &c., for purposes of section 14S of the Act

"16. (1) For the purposes of sub-section 14S (1) of the Act, the prescribed
form is Form 3 in the Schedule.

"(2) For the purposes of paragraph 14S (4) (a) of the Act, a person is
informed, as prescribed, of the making of a departure prohibition order if a
copy of the order-

   (a)  is delivered to the person personally; or

   (b)  is left at, or sent by pre-paid post to, the address of the place of
        residence or business of the person last known to the Commissioner.



"(3) For the purposes of sub-paragraph 14S (4) (b) (ii) of the Act, each of
the following persons is prescribed:

   (a)  the Comptroller-General of Customs;

   (b)  the Commissioner of Police of the Australian Federal Police.

Service of notification for purposes of section 14T of the Act

"17. (1) For the purposes of sub-section 14T (4) of the Act, notification of
the revocation or variation of a departure prohibition order is served, as
prescribed, on a person if a document containing the particulars of the
revocation or variation-

   (a)  is delivered to the person personally; or

   (b)  is left at, or sent by pre-paid post to the address of the place of
        residence or business of the person last known to the Commissioner.



"(2) For the purposes of sub-section 14T (5) of the Act, notification of a
decision referred to in that sub-section is served, as prescribed, on a person
if a document containing the particulars of the decision-

   (a)  is delivered to the person personally; or

   (b)  is left at, or sent by pre-paid post to, the address of the place of
        residence or business of the person last known to the Commissioner.

Service of copy of departure authorization certificate, &c., for purposes of
section 14U of the Act

"18. (1) For the purposes of sub-section 14U (3) of the Act, a copy of a
departure authorization certificate is served, as prescribed, on a person if
the copy-

   (a)  is delivered to the person personally; or

   (b)  is left at, or sent by pre-paid post to, the address of the place of
        residence or business of the person last known to the Commissioner.



"(2) For the purposes of sub-section 14U (4) of the Act, notification of a
decision referred to in that sub-section is served, as prescribed, on a person
if a document containing the particulars of the decision-

   (a)  is delivered to the person personally; or

   (b)  is left at, or sent by pre-paid post to, the address of the place of
        residence or business of the person last known to the Commissioner.

Prescribed provisions for purposes of sub-sub-paragraph 16 (2) (a) (i) (B) of
the Act

"19. For the purposes of sub-sub-paragraph 16 (2) (a) (i) (B) of the Act, each
of the following provisions is prescribed:

   (a)  paragraph 99 (a) of the Australian Capital Territory Taxation
        (Administration) Act 1969;

   (b)  sub-section 59 (4) of the Bank Account Debits Tax Administration Act 
        1982 ;

   (c)  sub-section 39 (3) of the Gift Duty Assessment Act 1941;

   (d)  sub-section 264 (3) of the Income Tax Assessment Act 1936;

   (e)  sub-section 23 (3) of the Sales Tax Assessment Act (No. 1) 1930;

   (f)  sub-section 14I (3) of the Taxation Administration Act 1953;

   (g)  sub-section 15 (4) of the Tobacco Charges Assessment Act 1955;

   (h)  sub-section 34 (4) of the Wool Tax (Administration) Act 1964;

   (j)  sub-regulation 58R (4) of the Income Tax Regulations.

----------------