T4 Zone or overseas forces 2025

Things you need to know

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

• live in a specified remote or isolated area of Australia (not including an offshore oil or gas rig)
• serve in a specified locality overseas as a member of the Australian Defence Force or a United Nations armed force.

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

Zone tax offset

We base your eligibility for the zone tax offset on your usual place of residence. If your usual place of residence wasn't in a zone, you're not eligible for the zone tax offset.

Remote areas are specified as either Zone A or Zone B. There are also locations that are particularly isolated within zones, these are special areas within these zones. If you don't know which zone your area is in, see Australian zone list.

To qualify for the tax offset, your usual place of residence must be in a remote area (not necessarily continuously), for either:

• 183 days or more during 2024–25
• 183 days or more during the period 1 July 2023 to 30 June 2025 (including at least one day in 2024–25) and you didn't claim a zone tax offset in your 2023–24 tax return.

If your usual place of residence is in a zone for less than 183 days in 2024–25, you may still be able to claim a tax offset as long as your usual place of residence is in a zone for a continuous period of less than 5 years after 1 July 2019 and both of the following apply:

• you're unable to claim in the first year because you live there less than 183 days
• the total of the days you live there in the first year and in 2024–25 is 183 or more (the period you live in a zone in 2024–25 must include 1 July 2024, the first day of the income year).

Overseas forces tax offset

You may be eligible for an overseas forces tax offset if you serve in a specified overseas locality as a member of the Australian Defence Force or a United Nations armed force in 2024–25 and income relating to that service isn't 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 serve 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 Specified overseas localities.

To claim the full tax offset, you must serve in the overseas locality for 183 days or more in 2024–25. If your overseas service is less than 183 days, you may be able to claim part of the tax offset. Unlike the zone tax offset, you can't carry forward any unused days from previous years to make up 183 days.

If you serve in an overseas locality for less than 183 days, you may still be entitled to claim the full overseas forces tax offset if the total of the following is 183 days or more:

• the total number of days you serve in the overseas locality
• plus the number of days you serve in one or more zones.

If you serve as a member of the Australian Defence Force, days spent in a zone must be defence force service.

If you don't live in a zone or serve in an overseas force, go to question T5 Invalid and invalid carer 2025.

Completing your supplementary tax return

The zone or overseas forces tax offset is made up of:

• a fixed amount
• a base amount.

The fixed amount is a prescribed amount available to all people in the zone or overseas area eligible for the tax offset.

You may be able to include a base amount if you either:

• maintain a child under 21 or full-time student under 25
• are entitled to claim the Invalid and invalid carer tax offset.

Your fixed and base amounts are determined by your circumstances.

How to work out your tax offset – simple circumstances

Follow the steps to work out your tax offset.

Step 1

Your tax offset is the amount in table 1, if:

• your usual place of residence is in only one zone or you serve in only one specified overseas locality for at least 183 days
• you're not able to include a base amount as
  • you aren't entitled to claim the invalid and invalid carer tax offset
  • you either don't have a dependent child or student at any time in 2024–25, or if you do have a dependent child or student, their adjusted taxable income (ATI) was equal to or greater than $282 plus $28.92 for each week you maintain them.

Table 1: Tax offset amounts

Zone A	Zone B	Special area	Overseas forces
$338	$57	$1,173	$338

Child includes your adopted child, stepchild, ex-nuptial child and child of your spouse.

A student must be full-time at a school, college or university.

If your circumstances are more complex, you can't use table 1. See, How to work out your tax offset – more complex circumstances.

If you receive a remote area allowance from Centrelink or the Department of Veterans’ Affairs, you must reduce the amount of your zone tax offset by the amount you receive for this allowance.

Step 2

Write your tax offset amount less any remote area allowance at question T4 Zone or overseas forces – label R in your supplementary tax return. Don't show cents. Go to, Where to go next.

How to work out your tax offset – more complex circumstances

If your circumstances are more complex work out your base amount, if any, you can use either:

• Zone or overseas forces tax offset calculator
• Working out your total base amount.

Dependent child or student base amount

Work out your base amount for a dependent child or student.

Full-year claim

Your base amount will include the maximum amount in table 2 for each student under 25 years old on 30 June 2025 in full-time education at a school, college or university, and for each child under 21 years on 30 June 2025 who, for the whole of 2024–25:

• is treated as an Australian resident
• is maintained by only you, and
• has an ATI of less than $286.

To calculate the ATI see Adjusted taxable income for you and your dependants 2025 or use the Income tests calculator.

If you don't have any dependent children or students, go to Invalid and invalid carer base amount.

Table 2: Dependant child or student base amount

Dependant	Base amount
Each student under 25 years old	$376
For the oldest non-student child under 21 years old	$376
Other non-student children under 21 years old	$282 for each child

For the meaning of dependant, see Tax time definitions.

If all of these requirements are met, add up the base amount for each child or student and write the total at worksheet 4 – row a.

If 2 or more people contribute to the maintenance of a dependent child or student, each person can only claim a proportion of the base amount.

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

Part-year claim

You can claim only part of the base amount for dependent children or students if either:

• the child or student is treated as an Australian resident for only part of 2024–25
• the student is under 25 years old and in full-time education for only part of 2024–25
• the child or student is maintained by you for only part of 2024–25
• the child is 21 years old at 30 June 2025 and not in full-time education
• the student is 25 years old at 30 June 2025.

Use worksheet 1 to work out the reduced base amount for each eligible dependent child or student as described in table 2.

Worksheet 1 – Reduced base amount for eligible dependent child or student

Row	Calculation	Amount
a	Maximum base amount for the child or student from table 2.	$
b	Number of days you maintain your child or student and your child or student is an eligible dependant.	days
c	Number of days in 2024–25.	365
d	Divide row b by row c.	$
e	Multiply row d by row a.	$

If the ATI of your child or student is less than $286 for the period you're claiming this base amount in respect of them, transfer amount at row e above to worksheet 4 – row b.

If you have more than one eligible child or student and the ATI of each one is less than $286 for the period you're claiming this base amount in respect of them, work out the amount for each child and student, add up all the amounts and write the total at worksheet 4 – row b.

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

You can't claim any base amount for your child or student if that child or student has an ATI equal to or greater than either:

• the total of $282 plus $28.92 for each week you maintain them for a student under 25 years old or for the oldest child under 21 years old who isn't a student
• the total of $282 plus $21.70 for each week you maintain them for any other child under 21 years old who isn't a student.

If your child’s or student’s ATI for the period you're claiming this base amount in respect of them is $286 or more but less than the limits shown, use worksheet 2 to work out the base amount.

Worksheet 2 – Base amount where ATI exceeds $282

Row	Calculation	Amount
a	Base amount for the child or student from table 2 or worksheet 1 – row e for a part-year claim.	$
b	Your child’s or student’s ATI for the period you maintain them.	$
c	Income above which the base amount begins to reduce.	$282
d	Subtract row c from row b.	$
e	Divide row d by 4 because your base amount is reduced by $1 for every $4 of ATI over $282. Don't show cents.	$
f	Subtract row e from row a. Show 0 (zero) if the amount is negative. Don't show cents.	$

Transfer the amount at row f above to worksheet 4 – row c. If you have 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 worksheet 4 – row c.

Sole parent base amount

If you have sole care of a dependent child or student and you write an amount of at least $1 in worksheet 4 at rows a, b or c (base amount for dependent children or students), you may also be eligible for a sole parent base amount.

You can only claim this base amount if you're a sole parent at any time during 2024–25, and either:

• your usual place of residence is in a remote area of Australia
• you serve overseas as a member of the Australian Defence Force.

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 don't consider you to have sole care if you're living with a spouse (married or de facto) during the income year unless special circumstances exist.

You will need to use worksheet 3 to calculate a part-year sole parent base amount claim.

Special circumstances

If you have a spouse (married or de facto) at any time during 2024–25, you're entitled to a sole parent base amount only in special circumstances.

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

Examples of situations where special circumstances may arise:

• You're married at any time during 2024–25 but
  • during 2024–25, you then separate from, or are deserted by, your spouse, and
  • for the remainder of 2024–25, you aren't in a de facto relationship.
• Your spouse is in prison for a sentence of at least 12 months.
• Your spouse is medically certified as being permanently mentally incapable of taking part in caring for your child or student.

If you're unsure whether special circumstances apply, contact us.

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 have sole care of a dependent child or student for part of the year, you may be able to claim the base amount for that part of the year. This means more than just having access visits with the child or student.

We consider you to have sole care of the child or student for the part of the year up to the day the child turns 21 years old, or the student turns 25 years old if the dependant either:

• isn't receiving full-time education and turns 21 years old during 2024–25
• is a full-time student and turns 25 years old during 2024–25.

You're only entitled to claim the base amount for that part of the year before the birthday.

If you have sole care of a child or student for the whole of 2024–25, write $1,607 at worksheet 4 – row d.

Worksheet 3 – Sole parent base amount, part-year claim

Row	Calculation	Amount
a	Number of days you have sole care of a child or student	days
b	Multiply row a by $4.40	$

Transfer the amount at row b above to worksheet 4 – row e.

Invalid and invalid carer base amount

If you're entitled to a tax offset at question T5 – label B, you're entitled to this base amount.

To work out the base amount you're entitled to claim, you can:

• use our Invalid and invalid carer tax offset calculator
• go to question T5 Invalid and invalid carer 2025 to work it out manually.

Then write the amount you work out above at worksheet 4 – row f.

Working out your total base amount

Use worksheet 4 to work out your total base amount.

Worksheet 4 – Total base amount

Row	Calculation	Amount
a	Dependent children or students, from table 2	$
b	Dependent children or students, from worksheet 1	$
c	Dependent children or students, from worksheet 2	$
d	Sole parent – full year	$
e	Sole parent – part year from worksheet 3	$
f	Amount claimed at question T5 – label B	$
g	Add up all of these amounts	$

The amount at row g is your total base amount. Read on.

You use the information from table 3 below when you complete either worksheet 5 or worksheet 6.

Table 3: Zone fixed amount and percentage of base amount

Zone or area	Fixed amount	Percentage of base amount
Zone A	$338	50%
Zone B	$57	20%
Special area	$1,173	50%
Overseas forces	$338	50%

Final calculation

Use the following information to work out the final calculation for the zone or overseas forces tax offset.

Your usual place of residence is only in one zone or you serve only in specified overseas localities for at least 183 days, go to Category 1.

Multiple locations

Check table 3, if both of the following apply:

• your usual place of residence is in more than one zone or special area, or you serve in specified overseas localities
• you're in one of them for 183 days or more.

If the fixed amount for that zone is higher than for the other zones where you are, use that fixed amount and worksheet 5 to work out your tax offset. This will give you the greatest benefit.

Otherwise, go to Category 2.

Category 1

Your usual place of residence is only in one zone or you serve only in specified overseas localities for at least 183 days.

Step 1

Complete worksheet 5 to work out your tax offset for one zone or location.

Worksheet 5: Zone calculation, one zone or location

Row	Calculation	Amount
a	Your fixed amount from table 3.	$
b	Your base amount from worksheet 4 – row g.	$
c	Multiply row b by the percentage figure from table 3.	$
d	Add rows a and c If you're claiming an overseas forces tax offset, the amount you can claim is row d. Go to step 2. If you're claiming a zone tax offset, read on.	$
e	Any remote area allowance you receive.	$
f	Subtract row e from row d and write the answer at row f	$

If the amount at row f is more than zero (0), the amount is your zone tax offset. Go to step 2.

Step 2

Write your zone or overseas forces tax offset amount at question T4 – label R in your supplementary tax return. Don't show cents. See, Where to go next.

Category 2

Your usual place of residence is in more than one zone, or you either:

• serve in a specified overseas locality for less than 183 days
• serve in a specified overseas locality and you serve 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 3. This will give you the greatest benefit.

Step 1

To work out your claim for each zone, special area or overseas locality, use worksheet 6. For help applying the amounts in worksheet 6, see the examples.

Worksheet 6: Zone calculation, more than one zone or location

Row	Calculation	Amount
a	Your fixed amount from table 3.	$
b	Your base amount from worksheet 4 – row g.	$
c	Multiply row b by the percentage figure from table 3.	$
d	Add row a and row c.	$
e	Number of days your usual place of residence was in a zone or special area or you served in an overseas locality, to a maximum of 183 days (see examples).	days
f	Multiply row d by row e	$
g	Divide row f by 183. This is the amount you can claim.	$

Step 2

Once you work out the amount you can claim for each place, add up all the amounts and then use worksheet 7 to work out your total tax offset.

Worksheet 7: Total tax offset calculation

Row	Calculation	Amount
a	Total of the amounts you work out for each zone from worksheet 6 – row g. If you're claiming an overseas forces tax offset, the amount you can claim is row a. Go to step 3. If you're claiming a zone tax offset, read on.	$
b	Any remote area allowance you receive.	$
c	Subtract row b from row a. This is the amount you can claim.	$

If the amount at row c, is more than zero (0), the amount is the total of your zone tax offset. Go to step 3.

Step 3

Write your zone or overseas forces total tax offset amount at question T4 – label R. Don't show cents.

Where to go next

• Go to question T5 Invalid and invalid carer 2025.
• Return to main menu Individual supplementary tax return instructions 2025.
• Go back to question T3 Superannuation contributions on behalf of your spouse 2025.