• T8 - Zone or overseas forces 2012

    Question T8 image from the Tax return for individuals (supplementary section) form.

    Are you entitled to claim a zone tax offset or an overseas forces tax offset?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You may be able to claim a tax offset if you:

    • lived or worked in a remote or isolated area of Australia, not including an offshore oil or gas rig, or
    • served overseas as a member of the Australian Defence Force or a United Nations armed force.

    NO

     

    YES

    Read below.

    You need to know

    If you have a dependent spouse born on or after 1 July 1971

    If your spouse was born on or after 1 July 1971, you cannot claim for your spouse at T1. If your spouse is an invalid or carer spouse born on or after 1 July 1971, you may still be able to claim for them at T10.

    If you are not able to claim for your spouse at T1 or T10 you may be able to claim for your dependent spouse here.

    Zone tax offset

    Remote areas are classed as either zone A or zone B. There are also special areas within these zones. If you do not know which zone your area is in, see tables 14-16.

    To qualify for the tax offset, you must have lived or worked in a remote area (not necessarily continuously) for:

    • 183 days or more during 2011-12, or
    • 183 days or more during the period 1 July 2010 to 30 June 2012 (including at least one day in 2011-12) and you did not claim a zone tax offset in your 2011 tax return.

    If you lived in a zone for less than 183 days in 2011-12, you may still be able to claim a tax offset as long as you lived in a zone for a continuous period of less than five years after 1 July 2006 and:

    • you were unable to claim in the first year because you were there less than 183 days, and
    • the total of the days you were there in the first year and in 2011-12 is 183 or more.

    Example

    Gary lived in a remote area from 1 March 2007 to 30 September 2011, a continuous period of less than five years. He couldn't claim a zone tax offset for the first year because he lived there for only 122 days. However, he could carry forward these unused days to 2011-12. He now adds the number of days from 1 March 2007 to 30 June 2007 (122 days) and the number of days from 1 July 2011 to 30 September 2011 (92 days). As the total (214 days) is '183 days or more' over the two income years, Gary can claim the tax offset on his 2012 tax return.

    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 2011-12 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. You can also see which localities qualify for the overseas forces tax offset at Overseas forces tax offset - specified localities or phone 13 28 61.

    To claim the full tax offset, you must have served in the overseas locality for 183 days or more in 2011-12. If your overseas service was less than 183 days, you may be able to claim part of the tax offset. Unlike the zone tax offset, you cannot carry forward any unused days from previous years to make up 183 days.

    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.

    If you qualify for both an overseas forces tax offset and a zone tax offset, you can claim only one of them. Claim the higher one.

    Completing this item

    How to work out your tax offset if your circumstances were simple

    Step 1

    Your tax offset is the relevant amount in table 1 below if:

    • you lived or worked in only one zone or served in only one specified overseas locality for at least 183 days, as defined above, and
    • you are either not claiming any tax offsets for your dependants or a housekeeper, or the only dependant you are claiming a tax offset for is your spouse, and
    • you either did not have a dependent child or student at any time in 2011-12, or if you did have a dependent child or student, their ATI was equal to or greater than $282 plus $28.92 for each week you maintained them, and
    • your circumstances are shown in table 1 below.

    Table 1: Tax offset amounts

     

    Your circumstances

    Zone A

    Zone B

    Special
    area

    Overseas
    forces

    You were single.

    $338

    $57

    $1,173

    $338

    You are eligible to claim the maximum dependent spouse tax offset ($2,355) at item T1 or the maximum invalid or carer spouse tax offset ($2,355) at item T10.

    $1,516

    $528

    $2,351

    $1,516

    The definition of spouse covers same-sex relationships. See the definition of spouse in Special circumstance and glossary.

    'Your child' also includes your adopted child, stepchild, ex-nuptial child and child of your spouse. See the definition of child in Special circumstance and glossary.

    These instructions reflect legislation introduced into Parliament which prevents the claiming of more than:

    • one amount of offset for the same spouse as a component of the zone or overseas forces tax offsets.
    • the full amount of offset for an invalid spouse or a carer spouse if you are eligible for both the zone and overseas forces tax offsets.

    At the time of publication these changes had not become law. For more information on the progress of the legislation go to Dependent spouse tax offset phase-out.

    If you cannot use table 1 you will need to work through How to work out your tax offset if your circumstances were more complex below.

    If you received a remote area allowance from Centrelink or the Department of Veterans' Affairs, or an equivalent amount was included in an exceptional circumstances relief payment, you must reduce the amount of your zone tax offset by this allowance.

    Step 2

    Write your tax offset amount less any remote area allowance at R item T8 on page 16 of your tax return. Do not show cents. Go to question T9 - 20% tax offset on net medical expenses over the threshold amount.

    How to work out your tax offset if your circumstances were more complex

    You can either use our zone or overseas forces tax offset calculator on our website to work out your tax offset, or read below.

    The zone or overseas forces tax offset is made up of three amounts: the fixed amount, a percentage of a base amount and a dependent spouse amount. You include the dependent spouse amount only if you are unable to claim for your spouse at T1 because they were born on or after 1 July 1971, and they are not an invalid or carer spouse.

    You use the information from table 2 when you complete either table 11 or table 12.

    Table 2

     
     

    Fixed amount

    Percentage of
    base amount

    Zone A

    $338

    50%

    Zone B

    $57

    20%

    Special area

    $1,173

    50%

    Overseas forces

    $338

    50%

    Working out your base amount

    The base amount is made up of tax offsets you may have claimed at other items on your tax return and notional tax offsets. A notional tax offset is an offset to which you would have been entitled if the tax offset was still allowable. Family tax benefit (FTB) and parental leave pay do not affect your entitlement to these notional tax offsets when calculating your zone or overseas tax offset.

    Each of the tax offset components you work out will form part of your base amount at table 10.

    Parent, spouse's parent or invalid relative tax offset component

    If you are not eligible to claim a tax offset for your or your spouse's parent or invalid relative, go to Notional tax offset for dependent children or students below.

    If you are eligible to claim a parent, spouse's parent or invalid relative tax offset at item T10, you will need to work out that amount then come back to this question. Write the amount of these offsets you have claimed at item T10 at (a) table 10. Read on.

    Notional tax offset for dependent children or students

    Full-year claim

    Your base amount will increase by the maximum amount shown in table 3 below for each student under 25 years old on 30 June 2012 in full-time education at a school, college or university, and for each child under 21 years on 30 June 2012 who, for the whole of 2011-12:

    • was treated as an Australian resident
    • was maintained by only you, and
    • had an adjusted taxable income (ATI) of less than $286.

    To calculate the ATI see Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.

    If you did not have any dependent children or students, go to Spouse tax offset component.

    Table 3

     

    Dependant

    Notional tax offset

    Each student under 25 years old

    $376

    First non-student child under 21 years old

    $376

    Other non-student children under 21 years old

    $282 for each child

    If all of these requirements were met, add up the notional tax offset amount for each child or student and write the total at (c) table 10.

    If two or more people contributed to the maintenance of a dependent child, each person can only claim a proportion of the notional tax offset.

    If the requirements were met for only part of the year, or your child's or student's ATI for the period you are claiming this notional tax offset in respect of them was $286 or more, you may be able to claim a partial notional tax offset. Read on.

    Part-year claim

    You can claim only part of the notional tax offset for dependent children or students if:

    • the child or student was treated as an Australian resident for only part of 2011-12
    • the student was 21 to 24 years old and in full-time education for only part of 2011-12
    • the child or student was maintained by you for only part of 2011-12
    • the child was 21 years old at 30 June 2012 and not in full-time education, or
    • the student was 25 years old at 30 June 2012.

    Use table 4 to work out the reduced notional tax offset for each child or student.

    Table 4

     

    Maximum notional tax offset for the child or student from table 3

    $

    (a)

    Number of days you maintained your child or student and your child or student remained a dependant

    $

    (b)

    Number of days in 2011-12

    366

    (c)

    Divide (b) by (c).

    $

    (d)

    Multiply (d) by (a).

    $

    (e)

    If the ATI of your child or student was less than $286 for the period you are claiming this notional tax offset in respect of them, transfer amount (e) above to (c) table 10.

    If you had more than one eligible child or student and the ATI of each one was less than $286 for the period you are claiming this notional tax offset in respect of them, work out the amount for each child, add up all the amounts and write the total at (c) table 10.

    If ATI was $286 or more for the period you maintained them

    You cannot claim any amount of notional tax offset for your child or student if that child or student had an ATI equal to or greater than:

    • the total of $282 plus $28.92 for each week you maintained them for a student under 25 years old or for the first child under 21 years old who is not a student, or
    • the total of $282 plus $21.70 for each week you maintained them for any other child under 21 years old who is not a student.

    If your child's or student's ATI for the period you are claiming this notional tax offset in respect of them was $286 or more but less than the limits shown above, use table 5 to work out the notional tax offset.

    Table 5

     

    Notional tax offset for the child or student from table 3 or (e) table 4 for a part-year claim

    $

    (a)

    Your child's or student's ATI for the period you maintained them

    $

    (b)

    Income above which the notional tax offset begins to reduce

    $282

    (c)

    Take (c) away from (b).

    $

    (d)

    Divide (d) by 4 because your tax offset is reduced by $1 for every $4 of ATI over $282. Do not show cents.

    $

    (e)

    Take (e) away from (a). Do not show cents.

    $

    (f)

    Transfer the amount at (f) above to (c) table 10. If you had more than one eligible child or student, work out the amount for each child or student, add up all the amounts and write the total at (c) table 10.

    Spouse tax offset component

    If your ATI is over $150,000 you are not entitled to include an amount for your spouse in your base amount.

    The definition of spouse covers same-sex relationships. See the definition of spouse in Special circumstances and glossary.

    If you are claiming this offset and you had a spouse, you will need to complete Spouse details on page 10 of your return.

    If you claimed for your spouse at item T1 (see Part A question T1 - Spouse (without dependent child or student), child-housekeeper or housekeeper) or item T10 and:

    • you did not have to reduce your claim because of eligibility for FTB Part B or parental leave pay, and
    • you do not have an amount to write at (c) table 10, notional tax offset for dependent children or students,
    • write the amount you claimed for your spouse at T1 or T10 at (b) table 10. Go to Child-housekeeper tax offset component.

    Otherwise, use table 6 to work out your spouse tax offset component if either of the following conditions applies to you:

    Condition 1

    Use column 1 in table 6 if:

    • you had a spouse, and
    • you have written an amount of at least $1 at (c) table 10.

    Condition 2

    Use column 2 in table 6 if:

    • you, or your spouse (during any period they were your spouse), were eligible for family tax benefit (FTB) Part B or parental leave pay, or
    • you could not claim for your spouse at T1 because your spouse was born on or after 1 July 1971, and
    • you do not have an amount to write at (c) table 10.

    Table 6

     
     

    Column 1

    With eligible dependent child or student

    Column 2

    No eligible dependent child or student

     

    Maximum annual notional dependent spouse tax offset and daily rate

    $2,736 per year or $7.48 per day

    $2,355 per year or $6.43 per day

     

    Your maximum notional dependent spouse tax offset

    If you had a spouse for only part of the year, multiply the daily rate by the number of days you had a spouse.

    $

    $

    (a)

    Your spouse's ATI for the period you met the criteria to claim this tax offset, see Adjusted taxable income (ATI) for you and your dependants

    $

    $

    (b)

    Income above which tax offset begins to reduce

    $ 282

    $ 282

    (c)

    Take (c) away from (b).

    $

    $

    (d)

    Divide (d) by 4 because your tax offset is reduced by $1 for every $4 of ATI over $282. Do not show cents.

    $

    $

    (e)

    Take (e) away from (a).

    $

    $

    (f)

    The amount at (f) is your spouse tax offset component for zone or overseas forces tax offset purposes. Transfer this amount to (b) table 10.

    Child-housekeeper tax offset component

    Do not include an amount for the child-housekeeper tax offset as part of your base amount if:

    • your ATI is over $150,000, or
    • you have a spouse for the whole income year and your combined ATI is over $150,000, or
    • you have a spouse for part of the income year and your ATI, plus the relevant proportion of your spouse's ATI, is over $150,000.

    The relevant proportion of your spouse's ATI is their ATI for the whole year multiplied by the number of days in the year during which they were your spouse divided by the number of days in the year (366 for 2011-12).

    'Your child' includes your adopted child, stepchild, ex-nuptial child and child of your spouse. See the definition of child in Special circumstances and glossary.

    If you claimed a child-housekeeper tax offset at item T1, and you did not have to reduce your tax offset because your spouse during any period they were your spouse, or you, were eligible for family tax benefit (FTB) Part B or parental leave pay, write your child-housekeeper tax offset at (d) table 10.

    If you were required to reduce your claim, or were not entitled to claim, for child-housekeeper tax offset because of FTB Part B or parental leave pay, use table 7.

    Table 7

     
     

    Column 1

    No other dependent child or student

    Column 2

    Another dependent child or student

     

    Maximum annual allowable tax offset and daily rate

    $1,919 per year or $5.24 per day

    $2,299 per year or $6.28 per day

     

    Your maximum tax offset allowable

    If you had a child-housekeeper for only part of the year, multiply the number of days in that part of the year by the daily rate from column 1 or column 2.

    $

    $

    (a)

    Your child-housekeeper's ATI for the period you meet the requirements to claim this tax offset, see Adjusted taxable income (ATI) for you and your dependants

    $

    $

    (b)

    Income above which tax offset begins to reduce

    $ 282

    $ 282

    (c)

    Take (c) away from (b) and divide by 4. Do not show cents.

    $

    $

    (d)

    Take (d) away from (a).

    $

    $

    (e)

    Transfer the amount at (e) above to (d) table 10.

    Housekeeper tax offset component

    Do not include an amount for the housekeeper tax offset as part of your base amount if:

    • your ATI is over $150,000, or
    • you have a spouse for the whole income year and your combined ATI is over $150,000, or
    • you have a spouse for part of the income year and your ATI, plus the relevant proportion of your spouse's ATI, is over $150,000.

    The relevant proportion of your spouse's ATI is their ATI for the whole year multiplied by the number of days in the year during which they were your spouse divided by the number of days in the year (366 for 2011-12).

    If you claimed a housekeeper tax offset at item T1, and you did not have to reduce your tax offset because your spouse during any period they were your spouse, or you were eligible for family tax benefit (FTB) Part B or parental leave pay, write your housekeeper tax offset at (e)table 10.

    If you were required to reduce your claim, or were not entitled to claim for a housekeeper tax offset because of FTB Part B or parental leave pay, read on.

    Full-year claim

    If you were entitled to the housekeeper tax offset for the full year (ignoring FTB Part B) write:

    • $2,299 at (e) table 10 if you had a dependent child or student, or
    • $1,919 at (e) table 10 if you did not have a dependent child or student.

    Part-year claim

    If you had a housekeeper for part of the year, use table 8

    Table 8

     

    Amount of tax offset

    No dependent child or student

    With dependent child or student

     
     

    $5.24 per day

    $6.28 per day

    (a)

    Number of days you qualify for the housekeeper tax offset (ignoring FTB Part B and parental leave pay)

    $

    $

    (b)

    Multiply (a) by (b).

    $

    $

    (c)

    Transfer the amount at (c) above to (e) table 10.

    Notional sole parent tax offset component

    Read this section only if you were a sole parent at any time during the income year.

    If you had sole care of a dependent child or student and you have written an amount of at least $1 at (c) table 10 (notional tax offset for dependent children or students), you may also be eligible for a notional sole parent tax offset.

    If you were entitled to a spouse, housekeeper or child-housekeeper tax offset (see part A, B or C of question T1) for any period during the year, you cannot use a notional sole parent tax offset for the same period. If your claim at item T1 did not cover the whole year you will need to use table 9 to calculate the part-year claim.

    Sole care means that you alone had full responsibility on a day-to-day basis for the upbringing, welfare and maintenance of a child or student. We do not consider you to have had sole care if you were living with a spouse (married or de facto) unless special circumstances exist.

    Special circumstances

    If you had a spouse (married or de facto) at any time during 2011-12, you are entitled to a notional sole parent tax offset only in special circumstances.

    Generally, for special circumstances to exist, you must have been financially responsible for and have had sole care of the dependent child or student, without the support a spouse normally provides.

    Examples of situations where special circumstances may arise:

    • You were married or in a de facto relationship at any time during 2011-12 but during the year you separated from or were deserted by your spouse, and for the period that you will claim the sole parent tax offset you were not in a de facto relationship.
    • Your spouse was in prison for a sentence of at least 12 months.
    • Your spouse was medically certified as being permanently mentally incapable of taking part in caring for your child or student.

    If you are unsure whether special circumstances applied, then phone 13 28 61.

    Shared or joint custody after a relationship breakdown

    There are times, after a relationship breakdown, such as a divorce or separation, where both parents share the custody of a child or student. If you can show that you had sole care of a dependent child or student for part of the year, you may be able to claim the notional tax offset for that part of the year. This means more than just having access visits with the child or student.

    We consider you to have had sole care of the child for the part of the year up to the day the child turned 21 years old or the student turned 25 years old if the dependent child:

    • was not receiving full-time education and turned 21 years old during 2011-12, or
    • was a full-time student and turned 25 years old during 2011-12.

    You are only entitled to claim the tax offset for that part of the year before the birthday.

    If you had sole care of a child or student for the whole of 2011-12, write $1,607 at (f) in table 10 and add up your base amount.

    Table 9

     

    Notional sole parent tax offset, part-year claim

    Number of days you had sole care of a child and were not entitled to a tax offset at question T1

    $

    (a)

    Multiply (a) by $4.39.

    $

    (b)

    Transfer the amount at (b) above to (f) table 10.

    Your base amount

    Use table 10 to work out your base amount. These are the tax offset components for your dependants, if any.

    Table 10

     

    Base amount

    Parent, spouse's parent or invalid relative, from item T10 (not including invalid or carer spouses)

    $

    (a)

    Spouse, from item T1 (part A question T1) or item T10 or table 6

    $

    (b)

    Notional tax offset for dependent children or students, from table 3, table 4 or table 5

    $

    (c)

    Child-housekeeper, from item T1 (part B question T1) or table 7

    $

    (d)

    Housekeeper, from item T1 (part C question T1) or table 8

    $

    (e)

    Sole parent from table 9

    $

    (f)

    Add up all of these amounts.

    $

    (g)

    The amount at (g) is your base amount.

    Read on.

    Working out your dependent spouse amount for a spouse born on or after 1 July 1971 (who is not an invalid or carer spouse)

    If you have not claimed for your spouse at T1 because they were born on or after 1 July 1971 and your spouse is not an invalid or carer spouse, read on to work out the amount you may be entitled to claim for them here. Otherwise, go to Final calculation.

    If you have already completed column 2 in table 6 and neither you nor your spouse, for any period they were your spouse, was entitled to family tax benefit Part B or parental leave pay, the amount you wrote at (f) table 6 is your dependent spouse amount (up to the maximum value of $2,355). Write this amount at (e) table 11 or (b) table 13, depending on which table you use to do your final calculation.

    Otherwise, complete worksheet 1 below and then write the amount from (f) in worksheet 1 at (e) table 11 or (b) table 13 (up to the maximum value of $2,355), depending on which table you use to do your final calculation.

    Worksheet 1

     

    Working out your dependent spouse tax offset

     

    If you had a dependent spouse for the whole year and neither of you were eligible for FTB Part B or received parental leave pay at any time during the year, write $2,355 at (d), then continue from there.

    If you had a dependent spouse for only part of the year and neither of you were eligible for FTB Part B or parental leave pay during that period, work out the number of days you had a spouse and multiply this number by $6.43. Write the amount at (a).

    $

    (a)

    If you or your spouse were eligible for FTB Part B or parental leave pay at any time during the year, for the period you had a dependent spouse, work out the number of days that neither of you were eligible for FTB Part B or received parental leave pay. Multiply this number by $6.43. Write the amount at (b).

    $

    (b)

    If you or your spouse were eligible for FTB Part B at a shared-care rate at any time during the year, work through (p) to (s) below for the period you had a dependent spouse. (If your FTB shared-care percentage changed during the year, work through (p) to (s) for each period it was different.)

    • Work out the number of days that you or your spouse was eligible for FTB Part B at a shared-care rate and write the answer at (p).
     
     

    (p)

     
    • Multiply the number of days from (p) by $6.43 and write the answer at (q).
     

    $

    (q)

    • Take your FTB shared-care percentage away from 100% and write the answer at (r).
     

    %

    (r)

    • Multiply the amount from (q) by the percentage from (r) and write the answer at (s).
     

    $

    (s)

    Write the amount from (s) at (c). If your FTB shared-care percentage changed during the year, add up the amounts from (s) and write the total at (c).

    $

    (c)

    Add (a), (b) and (c). Write the answer at (d).

    The amount at (d) is your maximum dependent spouse tax offset. It cannot be more than $2,355.

    $

    (d)

    To calculate your spouse's ATI for the period you are claiming the spouse offset, you can use the worksheets in Adjusted taxable income (ATI) for you and your dependants or use the Income tests calculator.

    If your spouse's ATI for the period you are claiming the spouse tax offset was less than $286, the amount at (d) is your spouse tax offset. Write this amount at (f) and go to step 2.

    If your spouse's ATI was $286 or more for the period you are claiming a spouse tax offset, deduct $282 from their ATI and divide the remaining amount by 4. Round this down to the nearest dollar.

    Write the answer at (e).

    $

    (e)

    Take (e) away from (d). Write the answer at (f).

    $

    (f)

    Transfer the amount at (f) above to (e) table 11 or (b) table 13, depending on which table you use to do your final calculation.

    Final calculation

    Multiple locations

    If you lived or worked in more than one zone, special area or specified overseas locality, and you were in one of them for 183 days or more, check table 2. If the fixed amount for that zone is higher than for the other zones where you were, use that fixed amount and table 11 in the next column to work out your tax offset. (This will give you the greatest benefit.)

    Otherwise, go to category 2.

    Example

    Neil lived in zone A for 190 days and in zone B for 40 days. Table 2 shows that the fixed amount for zone A is higher than the zone B amount. Neil simply uses the zone A amount because this will give him the greater benefit. He ignores the time he spent in zone B.

    Category 1

    You were in only one zone or served only in specified overseas localities for at least 183 days.

    Step 1

    Complete table 11.

    Table 11

     

    Your fixed amount from table 2

    $

    (a)

    Your base amount from table 10

    $

    (b)

    Multiply (b) by the percentage figure from table 2.

    $

    (c)

    Add (a) and (c).

    $

    (d)

    Dependent spouse amount for a spouse born on or after 1 July 1971 (who is not an invalid or carer spouse)

    $

    (e)

    Add (d) and (e).

    $

    (f)

    If you are claiming an overseas forces tax offset, the amount you can claim is (f). Go to step 2.

    If you are claiming a zone tax offset, read on.

    Any remote area allowance or an equivalent amount included in an exceptional circumstances relief payment you received.

    $

    (g)

    Take (g) away from (f).

    $

    (h)

    The amount at (h), if it is more than zero (0), is your zone tax offset. Go to step 2.

    Step 2

    Write your zone or overseas forces tax offset amount at R item T8 on your tax return. Do not show cents. Go to question T9 - 20% tax offset on net medical expenses over the threshold amount.

    Category 2

    You:

    • lived or worked in more than one zone, or
    • served in a specified overseas locality for less than 183 days, or
    • served in a specified overseas locality and you were in one or more zones for a total of at least 183 days.

    You claim for the number of days in each eligible place divided by 183, to a maximum of 183 days for a year. Start with your zone that has the highest fixed amount in table 2. This will give you the greatest benefit.

    Example 1

    You spent 100 days in zone A and 120 days in zone B. You would claim 100   183 days for zone A and 83   183 days for zone B.

    Example 2

    You served 100 days in a specified overseas locality. You would claim 100   183 days.

    Example 3

    You served 100 days in an overseas locality as a member of the defence forces and served a further 83 days or more in a zone. You would claim the full overseas forces tax offset.

    Example 4

    You served 100 days in an overseas locality and 185 days in a special area. As the special area in table 2 shows the highest fixed amount and you use up the maximum 183 days for this, you would simply claim the full special area amount and ignore the 100 days in an overseas locality.

    Step 1

    Use table 12 on the next page to work out your claim for each zone, special area or overseas locality you were in (as in the examples above).

    Table 12

     

    Your fixed amount from table 2

    $

    (a)

    Your base amount from table 10

    $

    (b)

    Multiply (b) by the percentage figure from table 2.

    $

    (c)

    Add (a) and (c).

    $

    (d)

    Number of days spent or served there to a maximum of 183 days (see the examples above)

    $

    (e)

    Multiply (d) by (e).

    $

    (f)

    Divide (f) by 183. This is the amount you can claim.

    $

    (g)

    Step 2

    Once you have worked out the amount you can claim for each place you were in, add up all the amounts and then use table 13 below to work out your total tax offset.

    Table 13

     

    Total of the amounts you have worked out for each zone from (g) table 12.

    $

    (a)

    Dependent spouse amount for a spouse born on or after 1 July 1971 (who is not an invalid or carer spouse)

    $

    (b)

    Add (a) and (b).

    $

    (c)

    If you are claiming an overseas forces tax offset, the amount you can claim is (c). Go to step 3.

    If you are claiming a zone tax offset, read on.

    Any remote area allowance or an equivalent amount included in an exceptional circumstances relief payment you received

    $

    (d)

    Take (d) away from (c). This is the amount you can claim.

    $

    (e)

    The amount at (e), if it is more than zero (0), is your zone tax offset. Go to step 3.

    Step 3

    Write your zone or overseas forces tax offset amount at R item T8 on page 16 of your tax return. Do not show cents. Go to question T9 - 20% tax offset on net medical expenses over the threshold amount.

    Selected localities within the zones and special areas

    Table 14: Zone A

     

    Western Australia

    Northern Territory

    Bidyadanga (Lagrange)

    Alice Springs*

    Broome*

    Batchelor

    Carnarvon

    Darwin

    Dampier

    Hermannsburg

    Derby

    Katherine*

    Goldsworthy

    Pine Creek

    Karratha

    Santa Teresa

    Marble Bar

    Tindal

    Newman*

     

    Pannawonica

    Paraburdoo

    Port Hedland*

    Queensland

    Roebourne

    Camooweal

    Shay Gap

    Cloncurry

    Tom Price*

    Mount Isa*

    Wittenoom

     

    * Locations within 250 kilometres of these localities are also in the relevant zone.

    Table 15: Zone B

     

    Western Australia

    Queensland

    Boulder

    Airlie Beach

    Coolgardie

    Atherton

    Esperance

    Augathella

    Kalgoorlie*

    Ayr

    Kambalda

    Barcaldine

    Leonora

    Blackall

    Mullewa

    Bowen

    Norseman

    Cairns

    Northampton

    Cardwell

    Ravensthorpe

    Charleville

    Southern Cross

    Charters Towers

     

    Clifton Beach

    New South Wales

    Collinsville

    Bourke

    Coppabella

    Brewarrina

    Cunnamulla

    Broken Hill

    Greenvale

    Cobar

    Home Hill

    Collarenebri

    Ingham

    Lightning Ridge

    Innisfail

    Menindee

    Longreach

    Wilcannia

    Mackay

     

    Mareeba

    Mossman

    Tasmania

    Port Douglas

    Queenstown

    Proserpine

    Rosebery

    Quilpie

     

    Sarina

    Tambo

    South Australia

    Townsville

    Woomera

    Tully

     

    Winton

    * Locations within 250 kilometres of these localities are also in the relevant zone.

    Table 16: Special areas

     

    Western Australia

    Queensland

    Balladonia

    Boulia

    Deakin

    Burketown

    Denham

    Cooktown

    Eucla

    Doomadgee

    Exmouth

    Georgetown

    Fitzroy Crossing

    Helen Vale

    Greenwood Outcamp (Yoothapina)

    Hughenden

    Halls Creek

    Julia Creek

    Kununurra

    Karumba

    Laverton

    Kowanyama

    Leinster

    Normanton

    Madura

    Stamford

    Meekatharra

    Thargomindah

    Mount Magnet

    Weipa

    Onslow

    Windorah

    Rawlinna

     

    Turkey Creek (Bow River)

    Wiluna

    Wyndham

    South Australia

    Yoothapina (Greenwood)

    Amata Aboriginal Community

     

    Coober Pedy

    Northern Territory

    Cook

    Alyangula

    Innamincka

    Angurugu

    Leigh Creek

    Borroloola

    Marree

    Elliott

    Nullarbor

    Galiwinku

    Oodnadatta

    Jabiru

    Penong

    Lajamanu (Hooker Creek)

    Roxby Downs

    Maningrida

    Tarcoola

    Milikapiti

     

    Milingimbi

    Nguiu

    New South Wales

    Ngukurr

    White Cliffs

    Nhulunbuy (Gove)

     

    Numbulwar

    Oenpelli

    Islands and territories

    Papunyah

    Australian Antarctic Territory

    Ramingining

    Cocos (Keeling) Islands

    Tennant Creek

    Heard Island

    Yirrkala

    Lord Howe Island

    Yuendumu

    Macquarie Island

    Yulara

    McDonald Islands

     

    Norfolk Island

    Palm Isles Group

    Tasmania

     

    Furneaux Group Islands

    King Island

    There are also other locations that may be in a zone or special area. If you are unsure, phone 13 28 61.

    Where to go next

      Last modified: 06 Aug 2012QC 25747