Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION ACT 1978 No. 119 of 1978 - SECT 10

10. (1) The Minister may make an arrangement with a person under which the
person agrees to pay to the Commonwealth, in the manner provided in the
arrangement, an amount equal to any tax that may become payable by any person
to whom the arrangement applies.

(2) Where an arrangement under sub-section (1) applies to a person who departs
from Australia for another country, the person shall, for the purposes of this
Act, be deemed to have paid any tax payable in respect of that departure.

(3) An amount payable by a person to the Commonwealth under an arrangement
under sub-section (1) may be recovered by the Commonwealth by action against
the person in a court of competent jurisdiction.