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
  • Heard Island
  • McDonalds Islands
  • Australian Antarctic Territory, and
  • Toorak Research Station.

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

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