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ZONE TAX OFFSET
30 June 2024
From 1 July 2022 the zone tax offset is to exclude "fly in fly out" and "drive in drive out" workers where their normal residence is not within a "zone".
SPECIAL ZONE A OR B - $1,173 + 50% of the rebates or
notional rebates to which a taxpayer is entitled.
ORDINARY ZONE A - $338 + 50% of the rebates or notional
rebates to which a taxpayer is entitled.
ORDINARY ZONE B - $57 + 20% of the rebates or notional
rebates to which a taxpayer is entitled.
OVERSEAS DEFENCE FORCE REBATE - $338 + 50% of the rebates or
notional rebates to which a taxpayer is entitled.
REBATES OR NOTIONAL REBATES
Dependants who are unable to work $2,535 x percentage of
days maintained by only you and ATI < $10,422.
Sole Parent $1,607 x percentage of days maintained by only
you.
Child or Student $376 + $282 after the 1st x percentage of
days maintained by only you and ATI < $1,786 = (($282 + ($28.92 x
52wks))
· To qualify for the zone tax offset, you must have lived or worked in a remote area (not necessarily continuously) for:
o 183 days or more during the current income year; or
o 183 days or more in total during the current and previous income years - but less than 183 days in the current year and less than 183 days in the previous income year - and you did not claim a zone tax offset in your previous year's tax return.
If you lived in a zone for less than 183 days in the current income year, you may still be able to claim a tax offset as long as you lived in a zone for a continuous period of less than five years and:
o you were unable to claim in the first year because you lived there less than 183 days; and
o the total of the days you lived there in the first year and in the current year is 183 or more.
Remote zones
Remote areas are classed as either zone A or zone B. There are also special areas within these zones.
Australian zone list (XLS, 1.5MB)
End of find out more
Example
Gary lived in a remote area from 1 March 2008 to 30 September 2012 - a continuous period of less than five years. He couldn't claim a zone tax offset for the first year because he lived there for only 121 days. However, he could carry forward these unused days to 2012-13.
He now adds the number of days from 1 March 2008 to 30 June 2008 (121 days) and the number of days from 1 July 2012 to 30 September 2012 (91 days). As the total (212 days) is '183 or more days' over the two income years, Gary can claim the tax offset on his 2013 tax return.
· Zone or overseas forces tax offset calculator
You may be able to claim the tax offset if you have:
o lived or worked in a remote or isolated area of Australia, not including an offshore oil or gas rig (a remote area), or
o served overseas as a member of the Australian Defence Force (declared non-warlike service) or a United Nations armed force and the income relating to that service is not specifically exempt from tax.
If you qualify for both a zone tax offset and an overseas forces tax offset, you can claim only one of them. Claim the one that gives you the higher tax offset.
You may also be eligible to claim additional dependant tax offsets at this item for:
o your or your spouse's parent $1,607
o your or your spouse's invalid child, brother or sister $376 + $282 for each child after the 1st if ATI < $1,786 = (($282 + ($28.92 x 52wks))
o your child-housekeeper
o your housekeeper.
We have clients from the following locations:
Brisbane, Gold Coast, Sydney, Newcastle, Cairns, Canberra,
Melbourne, Adelaide, Perth, Darwin.
Other:
Brisbane, Albion, New Farm, Teneriffe, Newstead, Windsor,
Wilston, Bowen Hills, Wooloowin, Herston, Lutwyche, Hamilton, Eagle
Farm, Gordon Park, Fortitude Valley, Clayfield, Ascot, Hendra.
Morayfield, Burpengary, Caboolture, Bellmere, Wamuran, Narangba,
North Lakes, Mango Hill, Kallangur, Dakabin, Deception Bay, Bribie
Island, Elimbah, Kippa-Ring.
DISCLAIMER
The information provided in the above documents is not intended to
be, nor should it be construed as tax advice. Any specific
recommendation for a client can only be done after their individual
circumstances have been determined by David Douglas Accountants.
We do tax returns for individuals, trusts, companies, partnerships, contractors, ABNs and
sole traders.
Liability limited by a scheme approved under
Professional Standards legislation