Documents Relating To A Departure Prohibition Order (dpo) Issued Against The Applicant On 6 January 2025.

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The ATO released internal guidance documentation on Departure Prohibition Orders (DPOs), the enforcement mechanism used to prevent taxpayers from leaving Australia when they have substantial unpaid tax liabilities. The document outlines the criteria and considerations for issuing new DPOs or reviewing existing cases, including factors such as the nature and magnitude of the tax debt, likelihood of recovery, the taxpayer's asset position and location, connections to Australia, involvement in criminal activity, and indicators of imminent overseas travel. The guidance specifies that DPOs require consideration of whether departure would materially impair the Commissioner's debt recovery capacity, with particular attention to concealed assets, offshore fund transfers, disposed assets, and overseas asset holdings sufficient to support the taxpayer's lifestyle or repay the debt. The document was updated on 30 January 2025 and published 25 February 2025.