• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar

Etax - 2025 Tax Return Online

Tax returns are easy at Etax

  • Home
  • “How To”
  • Tax Calculator
  • FAQ
  • Info
    • Etax Blog
      • Tax Advice
      • Tax Guides for Your Job
      • Your Tax and Finances
      • Tax News
    • Etax tax services: Tax agent online services
    • Tax Return Checklists
    • Non-Lodgement Advice
    • Tax Free Threshold
    • “Tax Refunds 101”
  • About
    • Contact
    • Reviews and Feedback
    • More About the Online Tax Return
    • Tax Return Preparation Fees
    • People at Etax
    • Careers
  • Password Help
  • Login

Overseas Forces Tax Exemptions – Do They Apply To Me?

Image depicting the Australian defense forces tax exemption

Are you a member of the Australian Defence Force who served overseas during the past tax year? If your deployment meets certain criteria you may qualify for one of the overseas forces tax exemptions on your income.

In this post we’ll discuss the two overseas forces tax exemptions available to overseas forces and how to work out which, if any, you may have already received.

Overseas forces tax exemption 1: The Section 23AD Exemption

The section 23AD exemption applies to Australian Defence Forces members on warlike service during or after 2002.

To qualify for this tax exemption, you must receive a certificate from the Chief of the Defence Force. It verifies that you were or are currently deployed on eligible duty with a specified organisation in a specified area.

This income is not taken into account by the ATO when calculating tax on other assessable income. It is also not listed on your PAYG summary. There will, however, be a note at the bottom of your PAYG, which states a special concession or exemption applies. It will list Section 23 AD as the exemption and the number of days it applies for.

Overseas forces tax exemption 2: The Section 23AG Exemption

The section 23AG exemption applies to Australian Defence Forces members who serve overseas for a continuous period of 91 days or more, who earn foreign employment income.

This income is taken into account by the ATO, when calculating tax on all your assessable income during the year. You must include it on your individual tax return at item 20N.

If you qualify for this exemption, income earned will be listed on your Income Statement under “Exempt Foreign Employment Income”. There will also be a note at the bottom of your Income Statement, which states a special concession or exemption applies. It will list Section 23AG as the exemption and the number of days it applies for.

Serve overseas, but do not receive an Exemption?

If you serve overseas and your pay and allowances are not tax exempt, under section 23AD and 23AG, you may be eligible for a tax offset.

More information:

For further information on this offset, please take a look at our comprehensive overseas forces tax offsets blog which discusses this tax offset and how you may qualify to receive it.

Popular Articles

  • 5 Smart Ways to Spend Your Tax Refund
  • Tax Deductions for Nurses (with infographic)
  • Being made redundant could re-ignite your career
  • 10 Easy Ways to Pay Less Tax
  • Manage Your Receipts and Boost Your Tax Refund
  • How To Use a Car Logbook
  • Claim Work-Related Travel Expenses
  • How Much Super Will Be Enough?
  • Deductions for Rental Property Owners
  • Simple Ways to Improve Your Tax Refund

Primary Sidebar

Do Your Tax Return Online in Minutes

Get Started Now

Returning Users Login

Click here for password help.

Your return will be reviewed and checked twice before lodgement – giving you the confidence it was done right.

Important Dates and Tax Deadlines

2025 Tax Return
For your income between
01 July 2024 – 30 June 2025
Click To Start Your 2025 Tax Return

2024 Tax Return
For your income between
01 July 2023 – 30 June 2024
Overdue – click to start now

All Other Years 
Lodge prior year tax returns – click to learn more

You can do your tax return right now, online, with friendly support

Search

Finish your tax return in minutes

Get Started NowReturning Users Login

Forgot your password? Click here for login help


Verified Security

Etax Accountants Secure SSL Encryption

Registered Tax Agent
TPB Registration #69399005

Etax Accountants is a TPB registered tax agent

Accredited Members
Etax Accountants is a CPA Practice

Etax is a member of CPA Australia

Quality Assurance

Etax maintains ISO 9001 certification for quality management systems

Information Security

Etax holds the ISO 27001 information security certification

Popular Pages

► Get Started (new users)

► Login (existing users)

Password & Login Help

myTax, e-tax, tax agents…?

Tax Return Calculator

Tax Help in 40 Languages

About Tax Agents

Tax Online: Your Options

Etax Reviews

myGov Tax Return and Etax

myTax vs Etax.com.au

Find Tax Deductions

The Etax Blog: Tax Tips

Important Links

What’s New at Etax

2025 Tax Return

Tax Deduction Basics

The Etax Mobile App

Online Safety

Terms and Conditions

Security | Privacy

Etax FAQ

Income Statement

Where’s My PAYG?

Download Etax Resources

Late Tax Returns

Non-Lodgement Advice

Tax Checklists

Etax Careers

 

Etax is Australia's #1 online tax service

© Copyright 1998–2024 Etax Accountants Pty Ltd
Etax® is a Registered Trade Mark of Etax Accountants Pty Ltd
Liability limited by a scheme approved under Professional Standards Legislation

We acknowledge the traditional custodians of the lands where we live, learn and work
  • Etax Home
  • FAQ
  • New Users Start Here
  • Etax Login
  • Password Help