ATO Procedures Regarding Revocation Of A Departure Prohibition Order (dpo).

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The ATO's internal procedures guide staff on when and how to revoke Departure Prohibition Orders (DPOs)—restrictions preventing taxpayers from leaving Australia due to unpaid tax debts. The document, operational guidance last updated May 2025, establishes two pathways for revocation: mandatory revocation under section 14T(1) of the Taxation Administration Act when tax debts are wholly discharged or completely irrecoverable, and discretionary revocation under section 14T(2) based on application or the Commissioner's own motion. When applicants don't specify which provision applies, staff must first assess mandatory grounds before considering discretionary factors. Discretionary decisions require consideration of all relevant facts and circumstances surrounding the original DPO, including any material changes since issuance. The procedures note recent updates to DPO alert renewal processes and variation procedures.