2007 ZONE or OVERSEAS FORCES OFFSET WORKSHEET

The basic amount is available to non-residents. This is the only tax offset available to non-residents.

STEP ONE: CALCULATE ACTUAL OFFSETS FOR THE TAX RETURN
Dependant	SNI	Maximum		Actual	Total	Grand total
		Without child	With child
Spouse without child		1655	-
Child housekeeper		1655	1984
Housekeeper		1655	1984
Parent/parent in law: no. of:		1489	-
Invalid relative: no. of:		745	-
TOTAL OFFSETS AS PER THE I FORM
STEP TWO: CALCULATE NOTIONAL OFFSETS
Spouse with child (ignore FTB)		-	1984	1984
Sole parent		-	1554
Each student child: no. of: 1		-	376
First non-student child < 21y		-	376	376
Other non-student children < 21y		-	282
TOTAL NOTIONAL OFFSETS					2360
STEP THREE: TOTAL OFFSETS TO BE USED FOR ZONE OFFSET CALCULATION
TOTAL DEPENDANT AMOUNT FOR ZONE OFFSET CALCULATION						2360

STEP FOUR: ZONE OFFSET CALCULATION
Zone No. of days basic offset Dependant amount	Leave cents in	Town or district
Special Zone (A & B) /183 X (1173 + [ 50% X ] ) =
Zone A /183 X ( 338 + [ 50% X ] ) =
Zone B /183 X ( 57 + [ 20% X ] ) =
ZONE OFFSET
minus Remote Area Allowance
STEP FIVE: OVERSEAS FORCES OFFSET Prorated for overseas duty of less than 183 days. Note that if a taxpayer qualifies for a zone offset exceeding the maximum overseas forces offset they could claim, then they can only claim the zone offset. If the taxpayer has spent time in a qualifying overseas locality, then any time spent in Australian zones can be added in to bring the days up to the full overseas forces offset.
Overseas service area: Qualifying Number of days service: 60
60/183 X ( 338 + [ 50% X 2360 ] ) = OVERSEAS FORCES OFFSET		498
TOTAL ZONE or OVERSEAS FORCES OFFSET (item T9)		498