IMPORTANT NOTE
- In most cases these offsets and adjustments will be calculated for you
- Some spouse and dependant offsets no longer apply, but may still affect medicare and other offsets
OFFSETS
- Low Income Offset – Will be calculated on your overall taxable income
- Spouse Offset – Now only for a spouse over 40, and income under $9702, but affects other offsets & thresholds
- Dependants – Includes children and relatives. now paid by FAO, but affects other offsets & family thresholds
- Seniors Tax Offset – Will calculate from your age, income and spouse’s income
- Mature Age Worker Offset – Will calculate from your age and work-type income
- Entrepeuners Tax Offset – Will calculate from your business income
- Private Health Insurance Rebate – Will be based on the rebateable amount you provided above
- Zone Offset – If lived in remote area > 183 days, provide area, no. of days, spouse and dependant details
- Medical Expenses Offset – 20% of unrefunded medical costs > $2060, provide total inc dental, optical & pharmacy
- Spouse Super Offset – Provide contribution amount, spouse details and income
OTHER ADJUSTMENTS
- Medicare Levy – Will calculate from your income or family income thresholds
- Medicare Surcharge – Will calculate from hospital cover and family adjusted taxable income
- Medicare Exemption – Provide an exemption certificate from Medicare Australia or apply below
- Flood Levy – Will calculate on your income unless you indicate exemption status
- Part-year resident – Will adjust thresholds from the date you became a resident for tax purposes
- Income Tests – Provide reportable super, fringe benefits and any exempt pensions or foreign income
Zone tax offset
Alphabetical listing of locations
Locations that are within 250 radial kilometres of the asterisked (*) locations are also included in the relevant zone.
Location |
State/Territory | Category |
Airlie Beach | Queensland | Zone B |
Alice Springs* | Northern Territory | Zone A |
Alyangula | Northern Territory | Special area |
Amata Aboriginal | South Australia | Special area |
Angurugu | Northern Territory | Special area |
Atherton | Queensland | Zone B |
Augathella | Queensland | Zone B |
Australian Antarctic Territory | Islands and Territories | Special area |
Ayr | Queensland | Zone B |
Balladonia | Western Australia | Special area |
Barcaldine | Queensland | Zone B |
Batchelor | Northern Territory | Zone A |
Bidyadanga (Lagrange) | Western Australia | Zone A |
Blackall | Queensland | Zone B |
Borroloola | Northern Territory | Special area |
Boulder | Western Australia | Zone B |
Boulia | Queensland | Special area |
Bourke | New South Wales | Zone B |
Bowen | Queensland | Zone B |
Bow River | Western Australia | Special area |
Brewarrina | New South Wales | Zone B |
Broken Hill | New South Wales | Zone B |
Broome* | Western Australia | Zone A |
Burketown | Queensland | Special area |
Cairns | Queensland | Zone B |
Camooweal | Queensland | Zone A |
Cardwell | Queensland | Zone B |
Carnavon | Western Australia | Zone A |
Charleville | Queensland | Zone B |
Charters Towers | Queensland | Zone B |
Clifton Beach | Queensland | Zone B |
Cloncurry | Queensland | Zone A |
Cobar | New South Wales | Zone B |
Cocos (Keeling) Islands | Islands and Territories | Special area |
Collarenebri | New South Wales | Zone B |
Collinsville | Queensland | Zone B |
Coober Pedy | South Australia | Special area |
Cook | South Australia | Special area |
Cooktown | Queensland | Special area |
Coolgardie | Western Australia | Zone B |
Coppabella | Queensland | Zone B |
Cunnamulla | Queensland | Zone B |
Dampier | Western Australia | Zone A |
Darwin | Northern Territory | Zone A |
Deakin | Western Australia | Special area |
Denham | Western Australia | Special area |
Derby | Western Australia | Zone A |
Doomadgee | Queensland | Special area |
Elliott | Northern Territory | Special area |
Esperance | Western Australia | Zone B |
Eucla | Western Australia | Special area |
Exmouth | Western Australia | Special area |
Fitzroy Crossing | Western Australia | Special area |
Furneaux Group Islands | Tasmania | Special area |
Galiwinku | Northern Territory | Special area |
Georgetown | Queensland | Special area |
Goldsworthy | Western Australia | Zone A |
Greenvale | Queensland | Zone B |
Halls Creek | Western Australia | Special area |
Heard Island | Islands and Territories | Special area |
Helen Vale | Queensland | Special area |
Hermannsburg | Northern Territory | Zone A |
Home Hill | Queensland | Zone B |
Hughenden | Queensland | Special area |
Ingham | Queensland | Zone B |
Innamincka | South Australia | Special area |
Innisfail | Queensland | Zone B |
Jabiru | Northern Territory | Special area |
Julia Creek | Queensland | Special area |
Kalgoorlie* | Western Australia | Zone B |
Kambalda | Western Australia | Zone B |
Karratha | Western Australia | Zone A |
Karumba | Queensland | Special area |
Katherine* | Northern Territory | Zone A |
King Island | Tasmania | Special area |
Kowanyama | Queensland | Special area |
Kununurra | Western Australia | Special area |
Lajamanu/Hooker Creek | Northern Territory | Special area |
Laverton | Western Australia | Special area |
Leigh Creek | South Australia | Special area |
Leinster | Western Australia | Special area |
Leonora | Western Australia | Zone B |
Lightning Ridge | New South Wales | Zone B |
Longreach | Queensland | Zone B |
Lord Howe Island | Islands and Territories | Special area |
Mackay | Queensland | Zone B |
Macquarie Island | Islands and Territories | Special area |
Madura | Western Australia | Special area |
Maningrida | Northern Territory | Special area |
Marble Bar | Western Australia | Zone A |
Mareeba | Queensland | Zone B |
Marree | South Australia | Special area |
McDonald Islands | Islands and Territories | Special area |
Meekatharra | Western Australia | Special area |
Menindee | New South Wales | Zone B |
Milikapiti | Northern Territory | Special area |
Milingimbi | Northern Territory | Special area |
Mossman | Queensland | Zone B |
Mount Isa* | Queensland | Zone A |
Mount Magnet | Western Australia | Special area |
Mullewa | Western Australia | Zone B |
Newman* | Western Australia | Zone A |
Nguiu | Northern Territory | Special area |
Ngukurr | Northern Territory | Special area |
Nhulunbuy (Gove) | Northern Territory | Special area |
Norfolk Island | Islands and Territories | Special area |
Normanton | Queensland | Special area |
Norseman | Western Australia | Zone B |
Northampton | Western Australia | Zone B |
Nullarbor | South Australia | Special area |
Numbulwar | Northern Territory | Special area |
Oenpelli | Northern Territory | Special area |
Onslow | Western Australia | Special area |
Oodnadatta | South Australia | Special area |
Palm Isles Group | Islands and Territories | Special area |
Pannawonica | Western Australia | Zone A |
Papunyah | Northern Territory | Special area |
Paraburdoo | Western Australia | Zone A |
Penong | South Australia | Special area |
Pine Creek | Northern Territory | Zone A |
Port Douglas | Queensland | Zone B |
Port Hedland* | Western Australia | Zone A |
Proserpine | Queensland | Zone B |
Queenstown | Tasmania | Zone B |
Quilpie | Queensland | Zone B |
Ramingining | Northern Territory | Special area |
Ravensthorpe | Western Australia | Zone B |
Rawlinna | Western Australia | Special area |
Roebourne | Western Australia | Zone A |
Rosebery | Tasmania | Zone B |
Roxby Downs | South Australia | Special area |
Santa Teresa | Northern Territory | Zone A |
Sarina | Queensland | Zone B |
Shay Gap | Western Australia | Zone A |
Southern Cross | Western Australia | Zone B |
Stamford | Queensland | Special area |
Tambo | Queensland | Zone B |
Tarcoola | South Australia | Special area |
Tennant Creek | Northern Territory | Special area |
Thargomindah | Queensland | Special area |
Tindal | Northern Territory | Zone A |
Tom Price* | Western Australia | Zone A |
Townsville | Queensland | Zone B |
Tully | Queensland | Zone B |
Turkey Creek (Bow River) | Western Australia | Special area |
Weipa | Queensland | Special area |
White Cliffs | New South Wales | Special area |
Wilcannia | New South Wales | Zone B |
Wiluna | Western Australia | Special area |
Windorah | Queensland | Special area |
Winton | Queensland | Zone B |
Wittenoom | Western Australia | Zone A |
Woomera | South Australia | Zone B |
Wyndham | Western Australia | Special area |
Yirrkala | Northern Territory | Special area |
Yuendumu | Northern Territory | Special area |
Yulara | Northern Territory | Special area |