1.1.R.150 Remote area (RAA)
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.