Overseas Forces Tax Offset - Australian Defence Force

Australian Defence Force (ADF) members who servce overseas 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 the last financial year, and
  • income relating to that service was not specifically exempt from tax.

Current specified localities for the purposes of the overseas forces tax offset as at 30 June 2009

The following table lists the current specified overseas localities. If you served in any of these localities as a member of the Australian Defence Force or of a United Nations armed force during the last financial year, you may qualify for an overseas forces tax offset.

Note: If you served in a locality in an earlier income year and it was a specified locality when you served there, you may be eligible to claim the overseas forces tax offset in that income year.
 
Date the area became a specified locality Description of the specified locality
28 October 1992 The Sinai.
11 June 1999 Area comprising the political boundaries and airspace of the Federal Republic of Yugoslavia (including the province of Kosovo), Albania and the former Yugoslav Republic of Macedonia.
21 April 2003 Total land area, territorial waters and superjacent airspace within the internationally recognised boundaries of Israel, Jordan, Syria, Lebanon and Egypt.
24 July 2003 Total land areas, territorial waters and superjacent airspace boundaries of the Solomon Islands.
10 April 2005 Sudan and its territorial waters and superjacent airspace.
28 October 2005 Area comprising the land, sea and air areas bounded by the internationally recognised borders of Pakistan.
12 May 2006 Area comprising East Timor and its territorial waters and superjacent airspace.
20 July 2006 Area comprising Lebanon and its territorial waters and superjacent airspace.

For a list of former specified localities visit the ATO here

(Source: ATO)

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