Notice of appeal against departure prohibition order under section 14V Taxation Administration Act 1953 (Form 74)

A departure prohibition order stops a person with tax liabilities leaving Australia. Section 14V of the Taxation Administration Act 1953 lets a person aggrieved by the making of the order appeal to the Federal Court or a State or Territory Supreme Court. The appeal is heard by a single judge (s 14W(1)), and the court may set the order aside or dismiss the appeal (s 14X). Division 33.1 of the Federal Court Rules 2011 calls these DPO appeals, and rule 33.05 requires the appeal to be started by filing a notice of appeal in accordance with Form 74.

When you need it

• The Commissioner has made a departure prohibition order against you and you want the Federal Court to set it aside.
• Not for refusals of a departure authorisation certificate under section 14U: decisions under sections 14T and 14U are reviewed by the Administrative Review Tribunal (s 14Y).

1. 1

   Heading

   You are the Applicant and the Commissioner of Taxation is the Respondent. Leave the hearing time, date and place for the Registry to insert.

2. 2

   Order appealed against

   Identify the departure prohibition order, for example by its date and any reference number on it.

3. 3

   Orders sought

   State the orders you want, usually that the departure prohibition order be set aside (s 14X(a)).

4. 4

   Grounds relied on

   Set out the grounds in support of the orders sought, briefly and specifically.

5. 5

   Addresses and service

   Give your address for service (r 11.01) and your residential or business address, and insert the address of the Australian Government Solicitor office in the State or Territory where the order was made.

6. 6

   Date and sign

   Sign as the Applicant or the Applicant's lawyer.

• File the notice of appeal in a Registry of the Court, for example through eLodgment. A filing fee applies - check the current fee schedule.
• Serve a sealed copy on the Commissioner at the Australian Government Solicitor's office in the State or Territory in which the departure prohibition order was made (r 33.05(2)). Personal service is not required (r 33.05(3)).
• The Commissioner must, within 14 days after service, file the documents relied on in making the order and other relevant documents, and serve you with a list of them (r 33.06).

• If you need to travel urgently while the appeal is pending, a departure authorisation certificate from the Commissioner under section 14U is a separate process from the appeal.
• Attach or have ready a copy of the order, because the Court and the Commissioner will work from it.