About the zone tax offset
The zone tax offset applies to residents who live in specified remote or isolated areas of Australia. Remote areas are specified as Zone A or Zone B and may also be defined as a special area within these zones.
Zones include the islands forming part of Australia and lie adjacent to the coastline of the zone. There are also other islands and Territories that are part of Australia that are remote areas, see Special areas.
We base your eligibility to the offset on your usual place of residence, for more information see Zone and overseas forces tax offsets.
About special areas
Locations that are particularly isolated within zones are known as special areas. A special area is one that is more than 250 km, by the shortest practicable surface route, from the nearest population centre of 2,500 or more people.
This is not an exhaustive list. Some locations meet the requirements to be a special area but are not on this list. Use the criteria above to work out if your location is a special area. If you are unsure, contact us.
Zones by State or Territory
Check if your location is in a zone A or B and a special area by selecting your state or territory.
There are no locations for the Australian Capital Territory or Victoria.