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Zone tax offset

Until 30 June 2015, to qualify for the zone tax offset you must have lived or worked in a remote area (not necessarily continuously) for:

  • 183 days or more during the current income year; or
  • 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.

From 1 July 2015, there is an additional requirement for your usual place of residence to be in the zone.

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:

  • you were unable to claim in the first year because you lived there less than 183 days; and
  • the total of the days you lived there in the first year and in the current year is 183 or more.

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