If you are a member of the Australian Defence Force (ADF) who has joined the international fight against terrorism as part of the US-led coalition forces on OPERATION SLIPPER in Afghanistan you do not have to pay income tax on the salary and allowances you received while on that deployment.
Your pay and allowances are exempt from tax if you are a member on eligible duty with a specified organisation in a specified area outside Australia.
Eligible duty includes duty with OPERATION SLIPPER starting and ending on the following dates in the areas bounded by the following geographical coordinates:
Dates of duty
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Geographical coordinates
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Starting on 31 July 2009 and ending at the end of 19 February 2012
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39° 00' N 78° 00' E
39° 00' N 32° 00' E
05° 00' S 32° 00' E
05° 00' S 78° 00' E
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Starting on 20 February 2012 and ending at the end of 30 June 2013
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39° 00' N 32° 00' E
39° 00' N 78° 00' E
23° 00' N 78° 00' E
23° 00' N 68° 00' E
11° 00' S 68° 00' E
11° 00' S 38° 00' E
17° 00' N 38° 00' E
17° 00' N 32° 00' E
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Generally, if you are entitled to have your salary and allowances exempt from income tax, the Chief of the Defence Force will issue you with a certificate verifying that you were on eligible duty.
You have to pay income tax on any other income (for example, rent, interest, dividends, capital gains) that may be earned while on deployment. The exemption from tax only applies to the salary and allowances you were paid while on eligible duty.
You are not entitled to a zone or overseas forces tax offset for serving overseas if the salary paid for that service is exempt because you are serving in a specified area with a specified organisation.
Last Modified: Thursday, 7 March 2013