You may be eligible for an overseas forces tax offset if you provide in a specified overseas area as a member of one of the following:
- Australian Defense Force
- Australian Federal Police, or
- a United Nations armed force, and income concerning to that service is not particularly exempt from tax.
Periods of service for which your income was exempt foreign employment income are expelled in working out your eligibility for the tax offset.
To claim the full tax offset, you must have served in an overseas area for 183 days or more in the income year. If your overseas service was less than 183 days, you may be able to declare part of the tax offset.
If you qualify for both an overseas forces and a zone tax offset, you can claim only one of them, but you may declare the highest one.