Working overseas as a member of the Australian Defence Forces or the Australian Federal Police

Exemption from tax

If you are a member of the Australian Defence Forces (ADF) who served overseas, your pay and allowances may be exempt from tax if you served on eligible duty in a specified area.

It is necessary for a certificate to have been issued by the Chief of the Defence Forces (or delegate) to the effect that you are on eligible duty with a specified organisation in a specified area outside Australia for this exemption to apply. You should check with your employer to determine if your service meets this requirement.

This exempt income is not taken into account in calculating tax payable on other taxable income and does not have to be included in your tax return.

	Foreign service does not start until you arrive in the foreign country.
	If this specific exemption does not apply, your income may be exempt from tax where you have served overseas for a continuous period of 91 days or more. See Exempt foreign employment income.