ATO departure prohibition orders: when the ATO can stop you leaving Australia

A departure prohibition order (DPO) is an order the ATO can make under the Taxation Administration Act 1953 to stop a person with a tax liability leaving Australia. The Commissioner can make one where they believe on reasonable grounds it is desirable, to make sure the person does not leave without paying the debt or making satisfactory arrangements to pay it. Knowingly leaving while a DPO is in force is an offence. A DPO stays in force until the ATO revokes it or a court sets it aside.

When the ATO can make a DPO

Under section 14S of the Taxation Administration Act, the Commissioner may make a DPO where:

• the person is subject to a tax liability, and
• the Commissioner believes on reasonable grounds that it is desirable to make the order to ensure the person does not leave Australia without wholly paying the liability or making arrangements satisfactory to the Commissioner for it to be paid.

A tax liability is any liability to the Commonwealth arising under a taxation law. Depending on the circumstances, that can include a company director’s personal liability under a director penalty notice.

In January 2026 the ATO said it had issued 21 DPOs since July 2025, more than in the whole of the previous financial year. It described using them against taxpayers with significant tax debts who have the means to pay, often alongside other firmer recovery action.

What happens when a DPO is made

• The ATO must inform the person that the order has been made.
• The ATO gives a copy of the order to the Department of Home Affairs and other prescribed agencies, so it can be enforced at the border. For an Australian citizen, the ATO passes on the order only if it considers this desirable.
• Customs officers and Australian Federal Police officers can stop a person they reasonably believe is about to leave in breach of an order.

What happens if you leave anyway

A person who knows a DPO is in force and leaves Australia for a foreign country commits an offence. The maximum penalty is 50 penalty units, 12 months’ imprisonment, or both. The offence does not apply if the departure is authorised by a departure authorisation certificate.

Travelling with a departure authorisation certificate

A person under a DPO can apply to the ATO for a departure authorisation certificate. Under section 14U, the ATO must issue one if:

• it is satisfied the person is likely to return and the debt is likely to be paid or arranged, and security is not needed; or
• the person gives security, such as a bond or deposit, for their return by an agreed date; or
• the person cannot give security, but the ATO is satisfied the certificate should be issued on humanitarian grounds or that refusing it would be detrimental to Australia’s interests.

The certificate authorises departure only within a short period set out in the certificate, so apply well before any planned travel.

Getting a DPO revoked

Under section 14T, the ATO must revoke a DPO, on application or on its own motion, if the tax liabilities have been wholly paid, or satisfactory arrangements have been made to pay them, and future liabilities from past events are likely to be paid or are irrecoverable. It must also revoke the order if the liabilities are completely irrecoverable. The ATO can also revoke or vary a DPO at its discretion.

In practice this usually means paying the debt or agreeing a payment arrangement the ATO accepts. See ATO payment plans and ways to reduce ATO debt.

Challenging a DPO

• Appeal against the making of the order. A person aggrieved by a DPO can appeal to the Federal Court or a State or Territory Supreme Court. The court can set the order aside or dismiss the appeal.
• Review of a refusal. A decision refusing to revoke a DPO, or about a departure authorisation certificate, can be reviewed by the Administrative Review Tribunal.

If you have ATO debt and plan to travel

A DPO is one of several firmer actions the ATO uses when a debt is not being dealt with. Others include garnishee notices, director penalty notices and winding-up action. If you have a significant tax debt, deal with it before it reaches this point. For a company debt, options include a payment plan, small business restructuring or voluntary administration, depending on whether the business is viable. See ATO tax debt for the full picture.

Common questions

What is an ATO departure prohibition order?

An order made by the Commissioner of Taxation under section 14S of the Taxation Administration Act 1953 that prohibits a person with a tax liability from leaving Australia for a foreign country until the debt is paid or arranged, or the order is revoked or set aside.

Can the ATO stop me leaving Australia?

Yes, if you have a tax liability and the Commissioner believes on reasonable grounds that a departure prohibition order is desirable to ensure you do not leave without paying or making satisfactory arrangements to pay.

What is the penalty for leaving Australia while a DPO is in force?

Knowingly leaving Australia while a DPO is in force is an offence with a maximum penalty of 50 penalty units, 12 months’ imprisonment, or both, unless the departure is authorised by a departure authorisation certificate.

Can I travel overseas if I have a DPO?

Only with a departure authorisation certificate from the ATO. The ATO must issue one if it is satisfied you will return and the debt will be dealt with, if you give security for your return, or in limited humanitarian or national-interest cases.

How do I get a departure prohibition order lifted?

The ATO must revoke a DPO if the tax liabilities are paid or satisfactory arrangements are made, or if they are completely irrecoverable. You can also appeal the making of the order to the Federal Court or a State or Territory Supreme Court.

Sources: Taxation Administration Act 1953 (Cth), Part IVA (sections 14Q–14ZA); ATO media release, 7 January 2026. This page is general information, not advice about your circumstances. Last reviewed: 20 October 2026.