1.1.R.30 Remote area, isolated area

Definition

'Remote area' means:

  • parts of Australia referred to in the Income Tax Assessment Act 1936 Schedule 2 Part 1 paragraphs 1 and 2, and
  • parts of Australia referred to in the Income Tax Assessment Act 1936 Schedule 2 Part II that are more than 250km 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
  • 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

Income Tax Assessment Act 1936 Schedule 2

Last reviewed: 11 May 2015