The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

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
  • 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
  • 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
  • Norfolk Island
  • the Territory of Cocos (Keeling) Islands
  • 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: