The Attorney General’s guidelines on the recognition of sex and gender recognise that individuals may identify and be recognised within the community as:

• a gender other than the sex (male or female) they were assigned at birth/infancy, or
• an indeterminate sex and/or gender.

The guidelines standardise the way the Australian government collects and uses sex/gender information. We no longer ask for the taxpayer’s sex on page 1 of the form. The Spouse details section now asks for gender and provides three options to select from. This item has been retained for administrative purposes.

Zone offset

From 1 July 2015, eligibility for the zone offset is based on your usual place of residence. If your usual place of residence was not in a zone, you are not eligible for the zone tax offset. Certain types of workers are likely to be affected, for example, fly-in-fly-out workers.

Net medical expenses tax offset phase out

From 1 July 2015, the offset is only available to taxpayers with net expenses for disability aids, attendant care or aged care. Claims for the offset are limited to these types of expenses. The income testing of the offset will remain.

The offset will be abolished from 1 July 2019.

2016税务新变化之一

（一）性别定义的变更Changes to gender identifiers

司法部长对澳洲的性别定义作了改变，他们承认有一些出生在我们澳洲社区的人：

• 性别和在他们出生时鉴别的不同，也就是说有可能和他们证件上的不一 ；或
• 不能确定其性别

这个新的改变重新定义了澳大利亚政府对个人信息中性别的收集和定义方式，税务局将不在报税表的第一页要求退税人填性别！

但是在配偶的性别栏里面则有三个性别选项可供选择。

(二)偏远地区税务抵扣变化

从2015年七月起，偏远地区税务抵扣只限于偏远地区的本地居民。如果你的平常住地不是不在偏远地区，比如说，飞进-飞出 工作的纳税人不能再享有偏远地区税务抵扣。

（三）净医疗消费税务抵扣逐渐淡出。Net medical expenses tax offset phase out

从2015年七月起，医疗消费税务抵扣只适用于那些有残障医疗、贴身护理、老年护理项目上的人。而这些税务抵扣也只到2019年七月一日。