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Zone tax offset

Eligibility for the zone tax offset changed on 1 July 2015.

From 1 July 2015, you can claim the zone tax offset if your usual place of residence was in a remote or isolated area (known as a zone) during the income year.

If your usual place of residence was in a zone for less than 183 days in the income year, you may still be able to claim the tax offset, as long as your usual place of residence was in a zone for a continuous period of less than five years and:

  • you were unable to claim in the first year because you lived there less than 183 days
  • the total of the days you lived there in the first year and the current income year is 183 or more. The period you lived in a zone in the current income year must include the first day of the income year.

Any discretion exercised by the Commissioner for the zone tax offset will be made with reference to your usual place of residence.


Source: https://www.ato.gov.au/Individuals/Income-and-deductions/Offsets-and-rebates/Zones-and-overseas-forces/

Griffin & Associates

79 Denham St, Townsville City QLD 4810

Phone 07 4772 6588

Chartered Accountants