1.1.R.30 Remote area, isolated area

Definition

'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 1936, and
• those parts of Australia referred to in Part II of Schedule 2 to the Income Tax Assessment Act 1936 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 1936, are treated by the Commissioner of Taxation as being in a part of Australia referred to in the previous dot point,
• the Territory of Cocos (Keeling) Islands, and
• the Territory of Christmas Island, and
• Lord Howe Island.

Act reference: SSAct section 14(1) Remote area definitions

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Last reviewed: 6 April 2009