Departure Prohibition Order
Statutory definition
Section 14S of the Taxation Administration Act 1953 (Cth) authorises the Commissioner of Taxation to issue a departure prohibition order to a person who has an outstanding tax liability and whose departure from Australia would be detrimental to the recovery of the liability. The DPO prohibits the person from departing Australia. The DPO is enforced by the Australian Border Force at airports and ports.
Explanation
A departure prohibition order prevents a person from leaving Australia regardless of their visa status. Even a person who is lawfully in Australia and wishes to depart voluntarily cannot do so while subject to a valid DPO. This is relevant in migration contexts where a person's visa may have expired and removal is scheduled — if a DPO exists, the Department of Home Affairs must liaise with the ATO to resolve it before removal can proceed. Persons under a DPO should seek advice from both a migration lawyer and a tax lawyer.