Remote area definitions
14 Remote area definitions
In this Act, unless the contrary intention appears:
physically present in a remote area has the meaning given by subsection (2).
remote area means:
those parts of Australia referred to in paragraphs 1 and 2 of Part I of Schedule 2 to the Income Tax Assessment Act; and
those parts of Australia referred to in Part II of Schedule 2 to the Income Tax Assessment Act that are more than 250 kilometres by the shortest practicable surface route from the centre point of the nearest urban centre with a census population (within the meaning of that Act) of 2,500 or more; and
those places in Australia that, for the purposes of the Income Tax Assessment Act, are treated by the Commissioner for Taxation as being in a part of Australia referred to in paragraph (aa); and
Norfolk Island; and
the Territory of Cocos (Keeling) Islands; and
the Territory of Christmas Island; and
Lord Howe Island.
If:
a person’s usual place of residence is in the remote area; and
the person is absent from the remote area for a period;
the person is to be taken to be physically present in the remote area during:
if the period does not exceed 8 weeks—the whole of that period; or
if the period exceeds 8 weeks—the first 8 weeks of that period.
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