From waterhousetaxlawyers.com.au: Individuals who receive a Departure Prohibition Order (DPO) from the ATO are prevented from leaving Australia until their tax debts are settled or satisfactory payment arrangements are made.

The order is enforced by agencies such as the Australian Federal Police and can be revoked if tax liabilities are fully discharged or deemed irrecoverable.

Factors considered by the ATO before issuing a DPO include the recoverability of debt, asset evaluation, and potential asset concealment.