Senator Primmer asked the Minister representing the Treasurer, upon notice, on 3 December 1980:

What, if any, taxation concessions are available for Australian citizens who serve at Antarctic bases.

Senator Dame Margaret Guilfoyle —The Treasurer has provided the following answer to the honourable senator's question:

Macquarie Island, the Territory of Heard Island and McDonald Island and the Australian Antarctic Territory are within income tax Zone A. Consequently, Australian citizens who have resided in or actually been in one or more of those areas for more than one half of a year of income are entitled to the appropriate zone allowance. The present basic allowance for Zone A is a rebate of $216. It is higher when the taxpayer concerned has dependents.

In relation to sales tax, goods taken to the Antarctic mainland, Heard Island and McDonald Island by Australian citizens are regarded as goods exported and are exempt from tax. Macquarie Island is a part of Tasmania and goods taken there are not regarded as being exported. Exemption, therefore, does not apply to such goods.