• Australian defence forces deployed overseas

    This information will help members of the Australian Defence Force (ADF) who have been deployed overseas.

    Salary and allowances

    If you are a member of the ADF who has joined the international fight against terrorism as part of the US-led coalition forces on Operation Accordion, Operation Augury, Operation Highroad, Operation Manitou, Operation Okra or Operation Palate II, 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

    Eligible duty includes duty which occurs after and before the specified days as follows:

    Organisation

    Area

    After the day

    Before the day

    Australian Defence Force on Operation Accordion

    The land area, territorial waters, airspace and superjacent airspace of the following countries:

    1. the Kingdom of Bahrain;
    2. the State of Qatar;
    3. the United Arab Emirates.
     

    30 June 2014

    1 July 2017

    Australian Defence Force on Operation Augury

    The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan.

    3 July 2014

     

    Australian Defence Force on Operation Highroad

    The land area, territorial waters, airspace and superjacent airspace of Afghanistan.

    31 December 2014

    1 July 2017

    Australian Defence Force on Operation Manitou

    The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of:

    1. the Gulf of Aden;
    2. the Gulf of Aqaba;
    3. the Gulf of Oman;
    4. the Gulf of Suez;
    5. the Indian Ocean north of latitude 15ºS and west of longitude 68ºE;
    6. the Persian Gulf;
    7. the Red Sea;
    8. the Strait of Hormuz.
     

    14 May 2015

    1 July 2017

    Australian Defence Force on Operation Okra

    The following areas:

    1. the land area, territorial waters, airspace and superjacent airspace of the following countries:
      1. Albania;
      2. Bahrain;
      3. Bosnia and Herzegovina;
      4. Bulgaria;
      5. Croatia;
      6. Cyprus;
      7. Czech Republic;
      8. Estonia;
      9. Hungary;
      10. Iraq;
      11. Jordan;
      12. Kuwait;
      13. Montenegro;
      14. Poland;
      15. Romania;
      16. Qatar;
      17. Syria;
      18. Turkey east of longitude 35ºE;
      19. United Arab Emirates;
       
    2. the waters and superjacent airspace of the Persian Gulf.
     

    9 September 2015

    1 July 2017

    United Nations - Assistance Mission in Afghanistan (Operation Palate II)

    The land area, territorial waters, airspace and superjacent airspace of Afghanistan.

    26 June 2005

    1 January 2017

    Australian Defence Force on Operation Slipper

    The land area, territorial waters, airspace and superjacent airspace of Afghanistan.

    30 June 2014

    1 January 2015

    Australian Defence Force on Operation Slipper

    The areas bounded by the following geographical coordinates

    •  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

     

    19 February 2012

    1 July 2014

    Note: 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.

    Other income

    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.

    Tax offsets

    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: 17 Mar 2017QC 16335