Before the commencement of the DRS, the debtor can opt out of the DRS by declining to be assessed for the DRS. The case will then be referred back to High Court where the bankruptcy order will be made.

If the debtor opts out of the DRS after commencement of the DRS, it will be considered as a failure from the scheme and he will be given a Certificate of Failure.

For both situations, IPTO will inform the debtor's creditors of this.

The creditors may then file a fresh bankruptcy application against the debtor.