Guide to tax offsets

Overseas forces tax offset

You may be eligible for an overseas forces tax offset if you served in a specified overseas locality as a member of the Australian Defence Force or a United Nations armed force in the income year and income relating to that service was not specifically exempt from tax. Periods of service for which your income was exempt foreign employment income are excluded in working out your eligibility for the tax offset.

Your employer will be able to advise you whether you served in a locality that qualifies for the overseas forces tax offset.

To find out which localities qualify for the overseas forces tax offset, see Overseas tax offset - specified localities.

To claim the full tax offset, you must have served in the overseas locality for 183 days or more in the income year. If your overseas service was less than 183 days, you may be able to claim part of the tax offset.

If you served in an overseas locality for less than 183 days, but the total number of days served in the overseas locality, when added to the number of days spent in one or more zones, is 183 days or more, you may still be entitled to claim the full overseas forces tax offset. If you served as a member of the Australian Defence Force, days spent in a zone must be defence force service.

Tax offsets - home

Sections within Zones and overseas forces

• Zone tax offset
• Overseas forces tax offset