Internal ATO procedure for issuing a Departure prohibition order (DPO)

Written by Claude Haiku 5.5 from the extracted text on 14 Oct 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

This FOI release comprises two internal ATO intranet guidance pages: a procedure for preparing, issuing, varying or renewing Departure Prohibition Orders (DPOs), last published 30 June 2026, and a companion guidelines page on DPOs, last published 19 September 2025. Both are operational guidance for Frontline Compliance staff. The procedure sets out that a DPO under section 14S of the Taxation Administration Act may be issued only where there are reasonable grounds to believe departure would impair recovery of an existing tax liability, weighing recoverability, propensity to depart and the impact of departure. It bars use of DPOs for penalty purposes, to pressure bankruptcy, or where debt is anticipated or irrecoverable. It sets endorsement tiers (EL2 Director, Assistant Commissioner for disputed or high-risk cases), monthly case reviews, and task-based steps for issuing, varying and renewing orders. The guidelines cover revocation under section 14T, Departure Authorisation Certificates and appeal rights. Figures are not quantified; redactions under section 47E(d) and section 37(2)(b) are noted.