• Overseas forces tax offset – specified localities

    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 last financial year
    • income relating to that service was not specifically exempt from tax.

    Current specified localities

    The following table lists the current specified overseas localities. If you served in any of these localities as a member of the Australian Defence Force or of a United Nations armed force during the last financial year, you may qualify for an overseas forces tax offset.

    If you served in a locality in an earlier income year and it was a specified locality when you served there, you may be eligible to claim the overseas forces tax offset in that income year.

    Date the area became a specified locality

    Date the area will cease to be a specified locality

    Description of the specified locality

    26 October 2011

    -

    The Republic of South Sudan and Uganda including superjacent airspace.

    20 July 2006

    -

    Area comprising Lebanon and its territorial waters and superjacent airspace.

    12 May 2006

    -

    Area comprising East Timor and its territorial waters and superjacent airspace.

    28 October 2005

    -

    Area comprising the land, sea and air areas bounded by the internationally recognised borders of Pakistan.

    10 April 2005

    -

    Sudan and its territorial waters and superjacent airspace.

    24 July 2003

    -

    Total land areas, territorial waters and superjacent airspace boundaries of the Solomon Islands.

    21 April 2003

    -

    Total land area, territorial waters and superjacent airspace within the internationally recognised boundaries of Israel, Jordan, Syria, Lebanon and Egypt.

    11 June 1999

    -

    Area comprising the political boundaries and airspace of the Federal Republic of Yugoslavia (including the province of Kosovo), Albania and the former Yugoslav Republic of Macedonia.

    28 October 1992

    -

    The Sinai.

    Former specified localities

    The following table lists the specified overseas localities that are no longer current. If you served in any of these localities as a member of Australia's Defence Force or of a United Nations armed force during the period that they were current, you may qualify for an overseas forces tax offset in the year of income in that you served there.

    Date the area became a specified locality

    Date the area ceased to be a specified locality

    Description of the specified locality

    1 July 2014

    30 June 2015

    For service with Operation OKRA, the land territory, territorial waters, airspace and superjacent airspace of the:

    • State of Kuwait
    • Kingdom of Bahrain
    • United Arab Emirates
    • State of Qatar, and
    • Hashemite Kingdom of Jordan.
     

    1 July 2014

    30 June 2015

    For service with Operation OKRA, the waters, airspace and superjacent airspace of the Persian Gulf (also known as the Arabian Gulf).

    1 July 2014

    31 December 2014

    For service with Operation Accordian, the land territory, internal waters, airspace and superjacent airspace of:

    • the Kingdom of Bahrain
    • the State of Qatar, and
    • the United Arab Emirates.
     

    1 July 2014

    30 June 2015

    For service with Operation Manitou, the sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of:

    • the Arabian Sea, north of Latitude 12 degrees South and west of Longitude 68 degrees East
    • the Persian Gulf
    • the Strait of Hormuz
    • the Gulf of Oman
    • the Gulf of Aden, and
    • the Red Sea.
     

    31 March 2011

    1 November 2011

    International waters and superjacent airspace of the Central Southern Mediterranean Sea between 10 00' E and 28 00' E and south of 41 00' N including portions of Italy, Greece, Turkey, Albania and all of Malta and north of Libya and its territorial waters and superjacent airspace.

    20 May 2004

    18 August 2009

    East Timor and the territorial sea of East Timor.

    18 August 2003

    18 August 2009

    Total land area, territorial waters and superjacent airspace of East Timor.

    15 January 2001

    18 August 2009

    Area of operations defined as comprising Ethiopia and Eritrea.

    4 November 2000

    18 August 2009

    Area of operations defined as comprising the Solomon Islands and its territorial sea.

    19 June 1999

    18 August 2009

    Area comprising East Timor and the territorial sea of Indonesia adjacent to East Timor.

    12 July 1994

    18 August 2009

    Mozambique.

    7 July 1994

    18 August 2009

    Cambodia.

    7 May 1991

    18 August 2009

    The waters of the Arabian Gulf, Gulf of Oman, Northern Arabian Sea, the Gulf of Aden and the Red Sea bounded to the south and east by the following coordinates:

    • 25 00' N - 61 50' E
    • 20 00' N - 61 50' E
    • 11 50' N - 51 17' E.
     

    1 July 1970

    18 August 2009

    The areas in Syria, the Arab Republic of Egypt, Jordan, Lebanon and Israel, including territories occupied by Israel, in which Australian personnel served with the United Nations Truce Supervision Organisation.

    16 September 1963

    18 August 2009

    Malaysia and its contiguous waters for a distance of 100 nautical miles seaward.

    26 December 2004

    27 May 2005

    Area comprising of the land, sea and air areas bounded by the following geographical points:

    • 7 deg North 94 deg East
    • 7 deg North 108 deg East
    • 7 deg South 94 deg East
    • 7 deg South 108 deg East.
     

    20 November 1997

    27 August 2003

    Area comprising Bougainville, Buka Islands and the Papua New Guinea territorial waters surrounding those islands.

    15 January 2001

    28 February 2003

    The specified area comprises Sierra Leone.

    1 October 1999

    12 January 2003

    Area of operations comprising the political borders of Iraq, Kuwait and Saudi Arabia.

    13 May 1999

    12 January 2003

    Area of operations comprising the political borders of Iraq, Kuwait and Saudi Arabia.

    15 May 1999

    19 October 2001

    The sea area comprising the Arabian Gulf, the Gulf of Oman and the northern Arabian Sea bounded by 61 degrees 50 minutes east longitude and 20 degrees north latitude, together with the ports contiguous to that sea area and the airfields and military facilities adjacent to those ports.

    -

    1 October 2001

    Area of operations all sea, airspace and land North and West from 5 deg 00 min S 68 deg 00 min E and encompassing the outer boundaries of Pakistan, Afghanistan, Iran, Iraq, Jordan, Egypt, Sudan and Kenya.

    8 June 2000

    25 June 2000

    Area of operations defined as comprising the island of Guadalcanal and the adjacent waters extending 12 nautical miles (including the superjacent airspace) from the shoreline of the island of Guadalcanal.

    -

    5 October 1999

    Area of operations comprising Cambodia and the areas in Laos and Thailand that are not more than 50 kilometres from the border with Cambodia.

    6 September 1999

    20 September 1999

    Area comprising East Timor and the territorial sea of Indonesia adjacent to East Timor.

    25 February 1999

    11 June 1999

    Area comprising the political boundaries and airspace of the Federal Republic of Yugoslavia (including the province of Kosovo), Albania and the Former Yugoslav Republic of Macedonia.

    15 April 1999

    4 June 1999

    Area comprising the political boundaries and airspace of the Federal Republic of Yugoslavia (including the province of Kosovo), Albania, the Former Yugoslav Republic of Macedonia, the air bases in Italy used for this operation and the Adriatic Sea.

    13 February 1997

    13 May 1997

    Guatemala.

    -

    1 July 1996

    Haiti.

    -

    21 February 1995

    Rwanda and the areas of Uganda, Zaire, Burundi and Tanzania that are not more than 50 kilometres from the border with Rwanda.

    21 September 1994

    13 November 1994

    Bougainville, the Buka Islands and the Papua New Guinea territorial waters surrounding those islands.

    -

    1 August 1994

    The countries of:

    • Bahrain
    • Iraq
    • Kuwait
    • Oman
    • Qatar
    • Saudi Arabia
    • the United Arab Emirates
    • Turkey, south of latitude 38 north
    • Western Sahara.
     

    -

    1 January 1994

    The North West Frontier Province of Pakistan and Afghanistan.

    8 October 1993

    21 November 1993

    Cambodia.

    -

    1 January 1991

    The area in which Australian Defence Force members are serving with the United Nations Iran/Iraq Military Observer Group on the Iran side of the internationally recognised border between Iran and Iraq, being an area within 200 kilometres of that border.

    -

    1 February 1990

    The areas in Uganda in which Australian military personnel served with the Australian Contingent Commonwealth Military Training Team.

    -

    1 February 1990

    The areas in Sinai in which Australian military personnel served with the Multi-National Force and Observers (MFO).

    -

    1 February 1990

    The areas in India and Pakistan in which Australian personnel served with the United Nations Military Observer Group, India and Pakistan.

    -

    1 February 1990

    Indonesia.

    -

    1 February 1990

    Vietnam (Southern Zone) and the waters contiguous to the coast of Vietnam for a distance of 100 nautical miles seaward.

    -

    1 February 1990

    Thailand.

    -

    1 February 1990

    The waters contiguous to the coast of Singapore for a distance of 100 nautical miles seaward.

    -

    1 February 1990

    Brunei and the waters contiguous to Brunei for a distance of 100 nautical miles seaward.

    If you were in the area on the date the area:

    • became a specified locality, you include that day in your calculation
    • ceased to be a specified locality, you exclude that day from the calculation.

    See also:

    For help applying this information to your own situation, phone us on 13 28 61.

      Last modified: 29 Jun 2017QC 16821