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Edited version of your written advice
Authorisation Number: 1012744433176
Ruling
Subject: Zone tax offset
Question
Do you work within a special area of zone A for the purposes of the zone tax offset?
Answer
Yes.
This ruling applies for the following periods
Year ended 30 June 2014
Year ending 30 June 2015
Year ending 30 June 2016
The scheme commences on
1 July 2013
Relevant facts and circumstances
You work under a fly-in, fly-out arrangement in a zoned area.
Your tax agent has advised that you meet the resident test for the purposes for the zone tax offset.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 79A
Reasons for decision
The Commissioners view in relation to the zone tax offset is contained in Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas. The ruling provides guidelines to assist in determining whether an individual taxpayer is eligible for the zone tax offset.
Generally, you are eligible for this offset if you live or work in a remote or isolated area of Australia, for at least half the income year. If you live in a remote area for less than half the income year, but also lived in a remote area in prior years and didn't claim the offset, you may still be eligible.
It is accepted that you meet these requirements and are eligible to claim the zone offset.