Zone Offset Details

Not available in Accountants Office

A Zone Offset can be claimed by people living in remote or isolated areas of Australia. These areas are divided into two categories: Zone A and Zone B.

In general, Zone A designates areas where isolation, uncongenial climate and high cost of living are more pronounced than areas designated Zone B.

Within each zone there are special areas which yield a higher rebate. These are called special zones. A special zone is generally an area where the nearest town or centre with a population of at least 2500 is more than 250 kilometres away. To qualify for a zone rebate, at least 183 days during the year must be spent in one or more zones.

These fields are listed for the Zone Offsets:

• Special Zone A

• Ordinary Zone A

• Special Zone B

• Ordinary Zone B

• Overseas forces

For each zone rebate category, this information is shown:

• the fixed amount for the zone rebate for the current financial year,

• the percentage of the relevant rebate amount applicable to each zone rebate category.