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Aaron Whittenbury

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Open access Aug 2026

Revenue Protection: Departure Prohibition Orders in Australia

Departure Prohibition Orders empower the Commissioner of Taxation to restrict a person’s international travel in order to protect the recovery of unpaid tax liabilities. Once considered exceptional, their use has increased in response to rising levels of collectable tax debt. This article examines Part IVA of the Taxat...

Aaron Whittenbury · 0 citations

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