Individual tax return instructions supplement 2012 - Australian ...

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T8Zone or overseas forcesAre you entitled to claim a zonetax offset or an overseas forcestax offset?You may be able to claim a taxoffset if you:n lived or worked in a remote or isolated area ofAustralia, not including an offshore oil or gas rig,orn served overseas as a member of the AustralianDefence Force or a United Nations armed force.No Go to question T9.Yes Read on.Answering this questionIf you qualify for both an overseas forces tax offset anda zone tax offset, you can claim only one of them. Claimthe one that gives you the higher tax offset.Zone tax offsetTo qualify for the tax offset, you must have lived orworked in a remote area (not necessarily continuously)for 183 days or more during:n 2011–12, orn the period 1 July 2010 to 30 June 2012 (including atleast one day in 2011–12), and you did not claim azone tax offset in your 2011 tax return.If you lived in a zone for less than 183 days in 2011–12,you may still be able to claim a tax offset if all thefollowing conditions apply:n you lived in a zone for a continuous period of less thanfive years after 1 July 2006n you were unable to claim in the first year because youwere there less than 183 days, andn the total days you were there in the first year and in2011–12 is 183 or more.Remote areas are classed as either zone A or zone B.There are also special areas within these zones. If youdo not know which zone your area is in, see table 2 onthe next page. If your area is not listed, go to ato.gov.auand search for ‘Australian zone list’ to check whether itis in a zone.Overseas forces tax offsetYou may be eligible for an overseas forces tax offset ifyou served in a specified overseas locality as a memberof the Australian Defence Force or a United Nationsarmed force in 2011–12, and your income relatingto that service was not specifically exempt from tax.Periods of service for which your income was ‘exemptforeign employment income’ are excluded in workingout your eligibility for the tax offset.Your employer will be able to advise you whetheryou served in a locality that qualifies for theoverseas forces tax offset or you can check atato.gov.au/instructions2012If your overseas service was less than 183 days,you may be able to claim part of the tax offset.To claim the full overseas forces tax offset:n you must have served in the overseas locality for183 days or more in 2011–12, orn the total number of days served in the overseaslocality, when added to the number of days spentin one or more zones, must be 183 days or more.If you served as a member of the Australian DefenceForce, days spent in a zone must be defence forceservice.Completing your tax return1Yourtax offset is the relevant amount in table 1 onthe next page if all the following apply:n you lived or worked in only one zone or servedin only one specified overseas locality for at least183 daysn you are either not claiming any tax offsets foryour dependants or a housekeeper, or the onlydependant you are claiming a tax offset for isyour spousen you either did not have a dependent child orstudent at any time in 2011–12, or if you did havea dependent child or student, their ATI was equalto or greater than $282 plus $28.92 for eachweek you maintained them, andn your circumstances are shown in table 1 on thenext page.s30 INDIVIDUAL TAX RETURN INSTRUCTIONS SUPPLEMENT 2012
T8 Zone or overseas forcesTable 1: Tax offset amountsYour circumstances Zone A Zone B Special area Overseas forcesYou were single $338 $57 $1,173 $338You are eligible to claim the maximumdependent spouse tax offset ($2,355) atitem T1 or the maximum invalid or carerspouse tax offset ($2,355) at item T10.$1,516 $528 $2,351 $1,516For the meaning of spouse, child, student, invalid spouse and carer spouse, see Definitions on pages 71–4.2If3WriteThese instructions reflect legislation introducedinto Parliament which prevents the claiming ofmore than:n one amount of offset for the same spouse as acomponent of the zone or overseas forces taxoffsetsn the full offset amount for an invalid spouse or acarer spouse if you are eligible for both the zoneand overseas forces tax offsets.At the time of printing these changes had notbecome law. For more information on the progressof the legislation, go to ato.gov.au and search for‘Dependent spouse tax offset phase-out’.Do the circumstances in step 1apply to you?NoYesYou must use the Zone or overseasforces tax offset calculator atato.gov.au/instructions2012 to work outyour tax offset, and then go to step 3.Read on.you are claiming an overseas forces tax offset, goto step 3.If you are claiming a zone tax offset and youreceived a remote area allowance from Centrelinkor the Department of Veterans’ Affairs, or anequivalent amount was included in an exceptionalcircumstances relief payment, take this amountaway from your zone tax offset. The answer is yourzone tax offset. Go to step 3.the amount of your tax offset at R item T8 onyour tax return. Go to question T9.Table 2Western AustraliaTown Zone Town ZoneBalladonia Special Madura SpecialBidyadanga(Lagrange)A Marble Bar ABoulder B Meekatharra SpecialBroome* A Mount Magnet SpecialCarnarvon A Mullewa BCoolgardie B Newman* ADampier A Norseman BDeakin Special Northampton BDenham Special Onslow SpecialDerby A Pannawonica AEsperance B Paraburdoo AEucla Special Port Hedland* AExmouth Special Ravensthorpe BFitzroyCrossingSpecial Rawlinna SpecialGoldsworthy A Roebourne AHalls Creek Special Shay Gap AKalgoorlie* B Southern Cross BKambalda B Tom Price* AKarratha A Turkey Creek(Bow River)SpecialKununurra Special Wiluna SpecialLaverton Special Wittenoom ALeinster Special Wyndham SpecialLeonoraB* Locations within 250 kilometres of these localities are also in therelevant zone.INDIVIDUAL TAX RETURN INSTRUCTIONS SUPPLEMENT 2012 s31
Page 1 and 2: Instructions for taxpayersIndividua
Page 5: 13 Partnerships and trusts4Write5Wr
Page 8 and 9: 14 Personal services income4Transfe
Page 10 and 11: 15 Net income or loss from business
Page 12: 16 Deferred ‘non‐commercial’
Page 15 and 16: 19Foreign entitiesAre you an Austra
Page 17 and 18: 20 Foreign source income and foreig
Page 19 and 20: 20 Foreign source income and foreig
Page 21 and 22: 21 RentCompleting your tax return1Y
Page 23 and 24: 24Other incomeDid you receive any o
Page 25 and 26: 24 Other income4Add5Addup your cate
Page 27 and 28: D13Deduction forproject poolDid you
Page 29 and 30: D15 Other deductionsDebt deductions
Page 31: T7 Superannuation contribution on b
Page 35 and 36: T8 Zone or overseas forcesT9Tasmani
Page 37: T10Dependent relativeDid you mainta
Page 40: T11Landcare and waterfacilityDo you
Page 43 and 44: T13 Entrepreneurs tax offset2 Did y
Page 45 and 46: T14 Other tax offsetsA4Completing y
Page 47 and 48: More informationWEBSITEGo to ato.go

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