1.1.R.150 Remote area (RAA)

Definition

For the purposes of RAA, the definition of remote area in the SSAct is based on the Income Tax Assessment Act 1936 Schedule 2 Parts I & II.

For the purposes of RAA a remote area is an area listed in the Income Tax Assessment Act 1936 Schedule 2 Parts of I & II:

  • Taxation Zone A, including Special Taxation Zone A, AND
  • Special Taxation Zone B.

Exception: For RAA purposes, the following Taxation Zone A areas are NOT remote areas:

  • Macquarie Island
  • the Territory of Heard Island
  • the McDonalds Islands, and
  • the Australian Antarctic Territory.

Act reference: SSAct section 14(1)-'remote area'

Policy reference: SS Guide 1.2.7.80 Remote area allowance (RAA) - description, 3.8.8 RAA - Qualification & Payability

Last reviewed: 2 January 2020