The ATO advises that the calculation of the zone tax offset may include an extra amount for a dependent spouse. This may mean that a taxpayer's zone tax offset is higher than previous years.
The zone tax offset now includes an extra amount if their dependent spouse:
- was born on or after 1 July 1971
- is not an invalid spouse or carer spouse.
For more information, refer to T8 - Zone or overseas forces 2012