Private ruling: Zone tax offset
Published: December 2014
Ruling period: Year ended 30 June 2014 | Year ending 30 June 2015 | Year ending 30 June 2016
Date scheme commenced: 1 July 2013

Ruling: Q1: Do you work within a special area of zone A for the purposes of the zone tax offset? | A1: Yes.

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: Summary: 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.