Check your eligibility and calculate your exact 2025–26 ATO Zone Tax Offset in 30 seconds.
The Zone Tax Offset is based on where you usually live — not where you fly in and out to work. If your home is in Mackay, Brisbane, Cairns city, or another non-zoned centre, working at a remote mine site does not make you eligible, even if you spend 26 weeks a year there. Only your usual place of residence counts.
Not sure which zone you're in? Check the official ATO zone list or see the quick reference table below.
A selection of well-known locations for orientation only — the ATO list has hundreds of entries and defines zones by locality, not just town name. Always confirm on the official ATO zone list before lodging.
| Location | Typical Zone |
|---|---|
| Mount Isa, QLD | Zone A |
| Alice Springs, NT | Zone A |
| Darwin, NT | Zone A |
| Katherine, NT | Zone A |
| Broome, WA | Zone A |
| Karratha / Port Hedland, WA | Zone A |
| Weipa, QLD | Often Special Area |
| Cairns, QLD | Zone B |
| Townsville, QLD | Zone B |
| Kalgoorlie, WA | Zone B |
| Longreach / Charters Towers, QLD | Zone B |
| Mackay, Rockhampton, Brisbane, QLD | Not zoned |
| Moranbah, Emerald (Bowen Basin towns) | Usually not zoned |
Zone A: $338 · Zone B: $57 · Special Area: $1,173
Zone A & Special Area: +50% of relevant dependant offsets. Zone B: +20%.
Yes — but only if their actual usual residence (where their family/home base is) is itself inside a zone. E.g. someone who lives full-time in Karratha and flies to a Pilbara site is fine. Someone who lives in Mackay and flies to a Bowen Basin or NT site generally is not.
You can still claim a partial offset if you meet 183 days across zones in the same year, apportioned — see ATO guidance for the exact method.