Zone Tax Offset - exclude 'fly-in-fly-out'
In the 2015–16 Federal BudgetExternal Link, the government announced that it will exclude 'fly-in-fly-out' and 'drive-in-drive-out' (FIFO) workers from the Zone Tax Offset where their normal residence is not within a 'zone'.
Currently, to be eligible for the Zone Tax Offset, a taxpayer must reside or work in a specified remote area for more than 183 days in an income year. The offset recognises the isolation, uncongenial climate and high cost of living associated with living in identified locations.
This measure will better target the offset to taxpayers who have taken up genuine residence within the zones. It will take effect from 1 July 2015.
Any discretion exercised by the Commissioner for the Zone Tax Offset will be made with reference to your usual place of residence.
Legislation and supporting material
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015External Link received Royal Assent on 25 November 2015.
In the 2015-16 Federal Budget, the government announced that it will exclude people who are fly-in fly-out and drive-in drive-out workers whose normal residence is not within a zone from claiming the Zone Tax Offset from the 2015-16 tax year.