ato logo
Search Suggestion:

Australian defence force members performing overseas duty

Reporting income for members of the ADF performing overseas duty.

Last updated 25 April 2023

Eligibility

You don't pay income tax on the salary and allowances you receive while you are serving as a member of the Defence Force, if:

  • there is a certificate in force issued by the Chief of the Defence Force in writing to the effect that you are on eligible duty with a specified organisation in a specified area outside Australia
  • the eligible duty is not as, or under, an attaché at an Australian embassy or legation.

Eligible duty

The following organisations, areas and dates have been specified by Regulation.

Specified organisations, areas and duty dates

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:

  • Bahrain
  • Qatar
  • the United Arab Emirates.
 

30 June 2014

n/a

Australian Defence Force on Operation Augury

The following areas:

  • the land area and superjacent airspace of Afghanistan
  • the land area, territorial waters, airspace and superjacent airspace of the following countries
    • Iraq
    • Jordan
    • Syria
    • the United Arab Emirates.
     
 

3 July 2014

n/a

Australian Defence Force on Operation Highroad

The land area and superjacent airspace of Afghanistan.

31 December 2014

n/a

Australian Defence Force on Operation Manitou

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

  • the Gulf of Aden
  • the Gulf of Aqaba
  • the Gulf of Oman
  • the Gulf of Suez
  • the Indian Ocean north of latitude 15ºS and west of longitude 70ºE
  • the Persian Gulf
  • the Red Sea
  • the Strait of Hormuz.
 

14 May 2015

n/a

Australian Defence Force on Operation Okra

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

  • Bahrain
  • Cyprus
  • Iraq
  • Jordan
  • Kuwait
  • Qatar
  • Syria
  • Turkey east of longitude 35ºE
  • the United Arab Emirates.

The waters and superjacent airspace of the Persian Gulf.

9 September 2015

n/a

Australian Defence Force on Operation Orenda

The land area and superjacent airspace of Mali.

1 April 2020

n/a

Australian Defence Force on Operation Paladin

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

  • Egypt
  • Israel
  • Jordan
  • Lebanon
  • Syria.
 

1 July 2020

n/a

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

The land area and superjacent airspace of Afghanistan.

26 June 2005

1 January 2017

Australian Defence Force on Operation Steadfast

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

9 September 2018

n/a

Certificate in Force

A certificate issued by the Chief of the Defence Force comes into force on the later of the time:

  • specified in the certificate
  • you arrive for duty in the specified area.

The certificate continues in force until the earlier of the time:

  • you leave the specified area
  • specified in the certificate or a certificate of revocation
  • specified in the regulations.

The certificate continues in force if you are hospitalised from an illness or injury contracted or sustained during your eligible duty.

Other income

You have to pay income tax on any other income you make or receive. This includes rent, interest, dividends and capital gains and any other income you receive while on eligible duty.

The exemption from paying tax only applies to the salary and allowances you receive while on eligible duty with a specified organisation in a specified area.

For a guide to ADF members income and work-related deductions, see our occupation guide for Australian Defence Force members.

QC72098