ATO Practice Statement Law Administration

PS LA 2000/6

SUBJECT: Fringe benefits tax: what is considered to be remote for the purposes of the remote area housing benefit
PURPOSE: To provide guidance on whether a location will be considered remote

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FOI status: may be released
This Practice Statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. It must be followed by Tax officers unless doing so creates unintended consequences. Where this occurs officers must follow their Business Line's escalation process.

STATEMENT

1. From 1 April 2000 all housing benefits defined as 'remote area housing benefits' provided by an employer or an associate will be exempt from fringe benefits tax (FBT) under section 58ZC of the Fringe Benefits Tax Assessment Act 1986.[F1]

EXPLANATION

2. Previously the FBT exemption for remote area housing under section 58ZA was limited to employers carrying on a business of primary production. From 1 April 2000, section 58ZA has been repealed and all 'remote area housing benefits' will be exempt from FBT under section 58ZC.

3. It is therefore useful to reiterate the law in relation to what is a remote area housing benefit. Section 25 considers a 'housing right' to be a housing benefit when an employee or an associate is granted a right to occupy, as a usual place of residence, a unit of accommodation provided by an employer or other provider. It does not include the reimbursement or payment of rent where that expenditure is incurred by an employee or an associate of an employee.

4. A unit of accommodation will be treated as being in a remote area if it is not in or adjacent to an eligible urban area (paragraph 58ZC(2)(a)).

5. Paragraph 140(1)(a) provides that an eligible urban area is a reference to an area that is an urban centre with a census population of not less than 14,000 (or 28,000 for an urban centre located in Zone A or B for Income Tax purposes).

6. Paragraph 140(1)(b), which relates to housing benefits provided to most employees, defines a location that is adjacent to an eligible urban area to be either:

(i)
situated less than 40 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of less than 130,000, or
(ii)
situated less than 100 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of at least 130,000.

7. Consequently, a location will be in a remote area (and not near an eligible urban area) where it is:

40 kilometres or more from a town or city with a census population of 14,000 or more, if that town is not in Zone A or B for Income Tax purposes
40 kilometres or more from a town or city with a census population of 28,000 or more, if that town is in Zone A or B for Income Tax purposes, and
100 kilometres or more from a town or city with a census population of 130,000 or more.

8. Subsection 140(1A) now allows, in relation to housing benefits, a different definition of 'a location which is adjacent to an eligible urban area'. This alternative definition is only relevant to:

(a)
the following employers (subsection 140(1B)):

(a)
a public hospital;
(b)
(Repealed by No 142 of 2003)
(c)
a hospital carried on by:

(i)
a society that is a non-profit society for the purposes of section 65J; or
(ii)
an association that is a non-profit association for the purposes of section 65J;

(d)
an employer that is a charitable institution.

(b)
an employee (subsection 140(1C)):

(a)
whose employer is a government body; and
(b)
whose duties of employment are exclusively performed in, or in connection with:

(i)
a public hospital; or
(ii)
(Repealed by No 142 of 2003)
(iii)
a hospital carried on by a society that is a non-profit society for the purposes of section 65J or by an association that is a non-profit association for the purposes of section 65J.

(c)
an employee (subsection 140(1CA):

(a)
whose employer provides public ambulance services or services that support those services; and
(b)
who is predominantly involved in connection with the provision of those services.
(d)
an employee (subsection 140(1D)):

(a)
whose employer is a government body; and
(b)
whose duties of employment are performed in a police service.

9. In the above circumstances, a location will be adjacent to an eligible urban area only if it is within 100 kilometres, by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of at least 130,000. Consequently, in the limited circumstances outlined in subsection 140(1A), an area will be remote where it is 100 kilometres or more, by the shortest practicable surface route, from a centre with a census population of 130,000 or more.

10. Subsection 140(2) provides that the distance by the shortest practicable surface route between a location (in this subsection referred to as the 'tested location' and the centre point of an eligible urban area is:

(a)
where there is only one location within the eligible urban area from which distances between the eligible urban area and other places are usually measured - the distance, by the shortest practicable surface route, between the tested location and that location, and
(b)
where there are two or more locations within the eligible urban area from which distances between parts of the eligible urban area and other places are usually measured - the distance, by the shortest practicable surface route, between the tested location and the one of those locations that is in the principal one of those parts.

11. In relation to the FBT year commencing 1 April 2007 and subsequent years, subsection 140(2A) provides that where the shortest practicable surface route between a tested location and an eligible urban area includes a route by water, the total kilometres of the surface route that are by water are doubled for the purposes of determining whether a location is remote. From this date, in applying subsection 140(2), if the shortest practicable surface route between the tested location and the location mentioned in that subsection includes a route by water, the distance between those locations is taken to be the amount worked out using the following formula:

[Total kilometres of the surface route * 2 that are by water] + [Total kilometres of the surface route that are by land

12. For example, ABC Island is situated 18 kilometres by water and an additional 6 kilometres by land by the shortest practicable surface route, from the centre point of an eligible urban area with a census population of less than 130,000. Therefore, in applying the formula as shown above (18km ? 2) + 6km, ABC Island will be considered to be located in a remote area, as it will be taken to be 42km from the eligible urban area.

13. Subsection 140(3) defines 'census population' in relation to an urban centre to mean the census count on an actual location basis of the population of that urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981.

14. Subsection 58ZC(2) requires the following conditions to be satisfied before a housing benefit provided in respect of an employee's employment in a remote area can qualify as an exempt 'remote area housing benefit':

(2)
A housing benefit in relation to an employer for a year of tax and for a unit of accommodation, being a benefit provided to an employee of the employer in respect of the employee's employment, is a remote area housing benefit if:

(a)
during the whole of the tenancy period, the unit of accommodation was located in a State or internal Territory and was not at a location in, or adjacent to, an eligible urban area; and
(b)
during the whole of the tenancy period, the recipient was a current employee of the employer and the usual place of employment of the recipient was not at a location in, or adjacent to, an eligible urban area; and
(c)
(Repealed by No 77 of 2005)
(d)
it would be concluded that it was necessary for the employer, during the year of tax, to provide, or to arrange for the provision of, residential accommodation for employees of the employer because:

(i)
the nature of the employer's business was such that employees of the employer were liable to be frequently required to change their places of residence; or
(ii)
there was not, at or near the place or places at which the employees of the employer were employed, sufficient suitable residential accommodation for those employees (other than residential accommodation provided by or on behalf of the employer); or
(iii)
it is customary for employers in the industry in which the recipient was employed during the tenancy period to provide residential accommodation for their employees free of charge or for a rent or other consideration that is less than the market value of the right to occupy or use the accommodation concerned; and

(e)
the recipients overall housing right was not granted to the recipient under:

(i)
a non-arm's length arrangement; or
(ii)
an arrangement that was entered into by any of the parties to the arrangement for the purpose, or for purposes that included the purpose, of enabling the employer to obtain the benefit of the application of this section.

15. This remote area housing exemption should not be confused with the other remote area benefits (for example section 60) which allows a reduction in the taxable value of those benefits.

16. Attachment 1 contains a listing of towns establishing whether or not they are in or adjacent to an eligible urban area, as defined in paragraph 140(1)(b). Attachment 2 contains a listing of towns establishing whether or not they are in or adjacent to an eligible urban area, as defined in subsection 140(1A). These listings should not be seen as exhaustive and should only be used as a guide. For towns that are not mentioned in the lists, the rules above should be applied to determine whether they are in a remote or non-remote area for FBT purposes.

ATTACHMENT 1 - Remote and Non-remote towns as defined under paragraph 140(1)(b) of the Fringe Benefits Tax Assessment Act 1986.

NEW SOUTH WALES: Eligible Urban Areas

Albury-Wodonga Lismore Sydney*
Armidale Maitland Tamworth
Bathurst Newcastle* Taree
Cessnock-Bellbird Nowra-Bombaderry The Entrance-Terrigal
Coffs Harbour Orange Tweed Heads-Gold Coast*
Dubbo Port Macquarie Wagga Wagga
Gosford Queanbeyan-Canberra* Wollongong*
Grafton Richmond-Windsor Wyong
Remote Non-remote
Aberdeen Albury-Wodonga
Balranald Alstonville
Barham-Koondrook Anna Bay
Barraba Appin
Bateman's Bay Armidale
Batlow Arrawarra
Bega Austral
Bermagui Avondale
Berridale Ballina
Berrigan Bangalow
Bingara Bargo
Boggabri Basin View
Bombala Bathurst
Boorowa Bellingen
Bourke Bellbird
Brewarrina Berry
Broken Hill Blackheath
Broulee Blayney
Burrill Lake Bombaderry
Byron Bay Bogangar
Canowindra Bonnells Bay
Cobar Bonny Hill
Condobolin Bowen Mountain
Cooma Bowral
Coonabarabran Branxton
Coonamble Brightwaters
Cootamundra Brunswick Heads
Corowa-Wahgunyah Bungendore
Cowra Bulahdelah
Crescent Head Bundanoon
Crookwell Bundeena
Culcairn Buxton
Dalmeny Callala Bay
Deniliquin Camden
Denman Camden Haven
Dorrigo Canberra-Queanbeyan
Eden Casino
Evans Head Cessnock
Ewingsdale Chain Valley Bay
Finley Coffs Harbour
Forbes Colo Vale
Gilgandra Coolamon
Glen Innes Cooranbong
Gloucester Coraki
Grenfell Corlette
Griffith Culburra
Gulgong Dora Creek
Gundagai Dubbo
Gunnedah Dungog
Harden Emerald Beach
Hay Estella
Hillston Fingal Bay
Holbrook Forest Hill
Iluka Forster
Inverell Galston
Jerilderie Gerringong
Jindabyne Glossodia
Junee Gold Coast
Kandos Gosford
Kempsey Goulbourn
Kootingal Grafton
Kyogle Greenwell Point
Lake Cargelligo Greta
Leeton Guyra
Lightning Ridge Gwandalan
Lithgow Harrington
Lord Howe Island Hazelbrook
Macksville Hawks Nest
Maclean Heddon Greta
Malua Bay Helensburgh
Manilla Hill Top
Merimbula Howlong
Milton Huskisson
Moama-Echuca Junction Hill
Moree Katoomba
Moruya Kiama
Mossy Point Killcare
Mudgee Korora Bay
Mulwala-Yarrawonga Kurrajong
Murrumburrah Kurri Kurri
Muswellbrook Lake Cathie
Nambucca Heads Lake Munmorah
Narooma Lawson
Narrabri Lemon Tree Passage
Narrandera Lennox Head
Nyngan Lismore
Parkes Maitland
Peak Hill Mannering Park
Perisher Village McGraths Hill
Portland Medowie
Quirindi Mittagong
Satur Molong
Scone Morisset
South-West Rocks Moss Vale
South Golden Beach Mullumbimby
Suffolk Park Murrumbateman
Tathra Murwillumbah
Temora Narellan
Tenterfield Narromine
Thredbo Village Nelson Bay
Tocumwal Newcastle
Tumbarumba Nowra
Tumut Oberon
Tura Beach Ocean Shores
Tuross Heads Old Bar
Ulladulla Orange
Walcha Orient Point
Walgett Picton
Wallerawang Port Macquarie
Warialda Pottsville Beach
Warren Rathmines
Wee Waa Raymond Terrace
Wellington Richmond North
Werris Creek Richmond Windsor
West Wyalong Salamander
Yamba Sanctuary Point
Yenda Sandy Beach
Young Sawtell
Shoalhaven Heads
Silverdale
Singleton
Stanwell Park
St George Basin
Sussex Inlet
Sydney
Tahmoor
Tamworth
Taree
The Entrance
The Oaks
Terrigal
Thirlmere
Tuncurry
Uralla
Urunga
Wagga Wagga
Wagstaffe
Wangi
Warragamba
Wauchope
Wentworth
Wentworth Fall
Weston
Wilberforce
Windermere Park
Windsor Downs
Wingham
Wollongbar
Wollongong
Woolgoolga
Wyee
Wyong
Yass

QUEENSLAND: Eligible urban areas

Brisbane* Gladstone Maryborough
Bundaberg Gold Coast-Tweed Heads* Rockhampton
Cairns Mackay Toowoomba
Caloundra Maroochydore-Mooloolaba Townsville
Remote Non-remote
Airlie Beach Alice River
Allingham Amity Point
Atherton Bargara
Ayr Beachmere
Babinda Beaudesert
Barcaldine Beenleigh
Biloela Beerwah
Blackall Bli Bli
Blackwater Bongaree
Bowen Boonah
Bulwer Boyne Island
Calliope Brisbane
Cannonvale Buderim
Cardwell Bucasia
Charleville Bundaberg
Charters Towers Burnett Heads
Cherbourg Burpengary
Childers Caboolture
Chinchilla Cairns
Clermont Caloundra
Cloncurry Caravonica
Collinsville Clifton Beach
Cooktown Coolum Beach
Cooroy Cordelia Estate
Cowan Cowan Couran
Craiglie Deeragun
Crows Nest Deception Bay
Cunnamulla Dundowran
Dalby Dunwich
Dent Island Eagle Heights
Dysart Edmonton
Emerald Eimeo
Emu Park Gatton
Fitzroy Island Gladstone
Fraser Island Glenella
Gayndah Gold Coast
Glenden Gordonvale
Goondiwindi Gracemere
Great Keppel Island Hambledon
Green Island Helensvale
Gympie Hervey Bay
Gympie South Highfields
Hamilton Island Holloways Beach
Home Hill Jimboomba
Hughenden Karalee
Ingham Karana Downs
Innisfail Kawana Waters
Karumba Kilcoy
Kingaroy Kingsthorpe
Longreach Kooringal
Mareeba Laidley
Middlemount Landsborough
Miles Mackay
Millmerran Macleay Island
Mission Beach Magnetic Island
Mitchell Maleny
Monto Marcoola
Moranbah Maroochydore
Mossman Maryborough
Mount Isa Montville
Moura Mooloolaba
Mundubbera Morayfield
Murgon Mount Low
Nanango Mount Morgan
Normanton Mudjimba
Palm Island Nambour
Point Arkwright Nelly Bay
Port Douglas Nerang
Proserpine Noosa
Roma Oakey
Smithfield Heights Oxenford
St George Palmwoods
Stanthorpe Peregian Beach
Thursday Island Pittsworth
Tieri Point Lookout
Tin Can Bay Redland Bay
Tully Rockhampton
Warwick Rosewood
Weipa Russell Island
Whitsunday Group of Islands Sarina
Winton Sandstone Point
Wondai Santa Barbera
Wongaling Beach Southend
Woorabinda Tamborine North
Yandina Tangalooma
Yaroomba Tannum Sands
Yarrabah Tewantin
Yeppoon Toowoomba
Townsville
Victoria Point
Walkerston
Walloon
Waterford
White Rock
Woodford
Woombye
Woorim
Yorkeys Knob

VICTORIA: Eligible urban areas

Albury-Wodonga Melbourne* Moe-Yallourn
Traralgon Ballarat Melton
Morwell Wangaratta Bendigo
Mildura Shepparton-Mooroopna Warrnambool
Geelong
Remote Non-remote
Alexandra Anglesea
Ararat Bacchus Marsh
Avoca Ballan
Bairnsdale Ballarat
Beaufort Balnarring Beach
Bright Barwon Heads
Camperdown Beaconsfield Upper
Casterton Beechworth
Charlton Benalla
Cobden Bendigo
Cobram Broadford
Cohuna Buninyong
Colac Bunyip
Coleraine Carrum Downs
Corryong Castlemaine
Cowes Chiltern
Dimboola Churchill
Donald Clifton Springs
Echuca-Moama Coldstream
Euroa Cockatoo
Foster Craigieburn
Hamilton Cranbourne
Heathcote Creswick
Heywood Crib Point
Horsham Daylesford
Inverloch Diggers Rest
Kerang Drouin
Koondrook-Barham Drysdale
Korumburra Emerald
Lakes Entrance French Island
Leongatha Geelong
Lorne Gisborne
Maffra Hastings
Mansfield Healesville
Maryborough Heathcote Junction
Mirboo North Heyfield
Mortlake Hurstbridge
Mount Beauty Irymple
Myrtleford Kilmore
Nagambie Koo-wee-rup
Nathalia Kyabram
Newhaven Kyneton
Nhill Lancefield
Orbost Lara
Ouyen Launching Place
Paynesville Leopold
Portland Macedon
Robinvale Maldon
Rochester Melbourne
Rutherglen Melton
St Arnaud Merbein
Sale Merricks
Seymour Mildura
Stawell Millgrove
Stratford Moe
Swan Hill Mooroopna
Terang Morwell
Tongala Mount Helen
Wahgunyah-Corowa Numurkah
Warracknabeal Ocean Grove
Wonthaggi Pakenham
Yarram Pearcedale
Yarrawonga-Mulwala Port Fairy
Portarlington
Queenscliff
Red Cliffs
Riddells Creek
Romsey
Rosedale
Seville
Shepparton
Somerville
St Leonards
Strathfieldsaye
Sunbury
Tatura
Torquay
Trafalgar
Traralgon
Tyabb
Wallan
Wandong
Wangaratta
Warburton
Warragul
Warrnambool
Whittlesea
Winchelsea
Wodonga-Albury
Wonga Park
Woodend
Woori Yallock
Yallourn North
Yallourn
Yarra Junction
Yarra Glen

TASMANIA: Eligible urban areas

Burnie-Somerset Devonport Hobart Launceston
Remote Non-remote
Beaconsfield Bridgewater
Beauty Point Burnie
Bridport Devonport
Bruny Island Evandale
Deloraine Hadspen
Dodges Ferry Hobart
George Town Huonville
Queenstown Kingston
Rosebery Latrobe
St Helens Lauderdale
Savage River Launceston
Scottsdale Legana
Smithton Longford
Tullah Margate
Zeehan Midway Point
New Norfolk
Old Beach
Penguin
Perth
Pontville
Port Sorell
Ranelagh
Seven Mile Beach
Sheffield
Somerset
Sorell
Turners Beach
Ulverstone
Westbury
Wynyard

WESTERN AUSTRALIA: Eligible urban areas

Albany Geraldton Perth* Rockingham
Bunbury
Remote Non-remote
Augusta Albany
Boddington Australind
Boulder Bunbury
Bridgetown Byford
Broome Capel
Busselton Donnybrook
Carnarvon East Bullsbrook
Collie Eaton
Coolgardie Gelorup
Dampier Geraldton
Denham Golden Bay
Denmark Harvey
Derby Kwinana-New Town
Dirk Hartog Island Leschenault
Dongara Little Grove
Dunsborough Mandurah
Esperance Mount Helena
Exmouth Mundaring
Fitzroy Crossing North Pinjarra
Halls Creek Northam
Kalbarri Parkerville
Kalgoorlie Perth
Kambalda Pinjarra
Karratha Rockingham
Katanning Singleton
Kellerberrin Stoneville
Kojonup Thomson Bay
Kununurra Two Rocks
Leinster Wanneroo
Leonora York
Manjimup Yanchep
Margaret River Yunderup
Meekatharra
Merredin
Moora
Mount Barker
Narrogin
Newman
Norseman
Pannawonica
Paraburdoo
Port Denison
Port Headland
Roebourne
Southern Cross
Tom Price
Wagin
Waroona
Wickham
Wyndham

SOUTH AUSTRALIA: Eligible urban areas

Adelaide* Port Augusta Port Pirie Whyalla
Mount Gambier
Remote Non-remote
Ardrossan Adelaide
Barmera Aldinga Beach
Berri Angaston
Bordertown Angle Vale
Burra Balaklava
Ceduna Bridgewater
Clare Crafers
Coober Pedy Crystal Brook
Jamestown Freeling
Kadina Gawler
Kangaroo Island Goolwa
Keith Hahndorf
Kingscote Kapunda
Kingston South East Lobethal
Leigh Creek Lyndoch
Loxton Mannum
Maitland Mclaren Vale
Millicent Mount Barker
Moonta Mount Gambier
Naracoorte Murray Bridge
Penola Nairne
Peterborough Nuriootpa
Port Lincoln Port Augusta
Quorn Port Elliot
Renmark Port Pirie
Roxby Downs Sellicks Beach
Streaky Bay Strathalbyn
Tumby Bay Tailem Bend
Waikerie Tanunda
Wallaroo Victor Harbour
Woomera Whyalla
Williamstown
Willunga
Woodside

NORTHERN TERRITORY: Eligible urban areas

Darwin
Remote Non-remote
Alice Springs Darwin
Alyangula Howard Springs
Bathurst Island Palmerston
Bees Creek
Galiwinku
Gove
Humpty Doo
Jabiru
Katherine
Maningrida
Port Keats
Tennant Creek
Virginia
Yulara

* after the town denotes a population in excess of 130,000 in the 1981 population census.

ATTACHMENT 2 - Remote and non-remote towns as defined under subsection 140(1A) of the Fringe Benefits Tax Assessment Act 1986 relating to charities, police force and certain hospitals

NEW SOUTH WALES: Eligible Urban Areas

Newcastle Queanbeyan-Canberra Sydney
Wollongong Tweed Heads-Gold Coast
Remote Non-remote
Aberdeen Alstonville
Albury-Wodonga Anna Bay
Armidale Appin
Arrawarra Austral
Ballina Avondale
Balranald Bargo
Bangalow Bellbird
Barham-Koondrook Berry
Barraba Bombaderry
Basin View Bogangar
Bateman's Bay Bonnells Bay
Bathurst Bowen Mountain
Batlow Branxton
Bega Brightwaters
Bellingen Brunswick Heads
Bermagui Bulahdelah
Berridale Bundeena
Berrigan Buxton
Blackheath Camden
Blayney Cessnock
Bingara Chain Valley Bay
Boggabri Cooranbong
Bombala Corlette
Bonny Hill Dora Creek
Boorowa Dungog
Bourke Fingal Bay
Bowral Galston
Brewarrina Gerringong
Broken Hill Glossodia
Broulee Gold Coast
Bundanoon Gosford
Bungendore Goulbourn
Burrill Lake Greta
Byron Bay Gwandalan
Callala Bay Hazelbrook
Camden Haven Hawks Nest
Canowindra Heddon Greta
Casino Helensburgh
Cobar Hill Top
Coffs Harbour Kiama
Colo Vale Killcare
Coolamon Kurrajong
Condobolin Kurri Kurri
Cooma Lake Munmorah
Coonabarabran Lawson
Coonamble Lemon Tree Passage
Cootamundra Maitland
Coraki Mannering Park
Corowa-Wahgunyah McGraths Hill
Cowra Medowie
Crescent Head Morisset
Crookwell Moss Vale
Culburra Mullumbimby
Culcairn Murrumbateman
Dalmeny Murwillumbah
Deniliquin Narellan
Denman Nelson Bay
Dorrigo Newcastle
Dubbo Nowra
Eden Ocean Shores
Emerald Beach Picton
Estella Pottsville Beach
Evans Head Queanbeyan - Canberra
Ewingsdale Rathmines
Finley Raymond Terrace
Forbes Richmond North
Forest Hill Richmond Windsor
Forster Salamander
Gilgandra Shoalhaven Heads
Glen Innes Silverdale
Gloucester Singleton
Grafton Stanwell Park
Greenwell Point Sydney
Grenfell Tahmoor
Griffith The Entrance
Gulgong The Oaks
Gundagai Terrigal
Gunnedah Thirlmere
Guyra Wagstaffe
Harden Wangi
Harrington Warragamba
Hay Wentworth Fall
Hillston Weston
Holbrook Wilberforce
Howlong Windsor Downs
Huskisson Wollongong
Iluka Wyee
Inverell Wyong
Jerilderie Yass
Jindabyne
Junction Hill
Junee
Kandos
Katoomba
Kempsey
Kootingal
Korora Bay
Kyogle
Lake Cargelligo
Lake Cathie
Leeton
Lennox Head
Lightning Ridge
Lismore
Lithgow
Macksville
Maclean
Malua Bay
Manilla
Merimbula
Milton
Mittagong
Moama-Echuca
Molong
Moree
Moruya
Mossy Point
Mudgee
Mulwala-Yarrawonga
Murrumburrah
Muswellbrook
Nambucca Heads
Narooma
Narrabri
Narrandera
Narromine
Nyngan
Oberon
Old Bar
Orange
Orient Point
Parkes
Peak Hill
Perisher Village
Portland
Port Macquarie
Quirindi
Sanctuary Point
Sandy Beach
Satur
Sawtell
Scone
South-West Rocks
South Golden Beach
St George Basin
Suffolk Park
Sussex Inlet
Tamworth
Taree
Tathra
Temora
Tenterfield
Thredbo Village
Tocumwal
Tumbarumba
Tumut
Tuncurry
Tura Beach
Tuross Heads
Ulladulla
Uralla
Urunga
Wagga Wagga
Walcha
Walgett
Wallerawang
Warialda
Warren
Wauchope
Wee Waa
Wellington
Wentworth
Werris Creek
West Wyalong
Windermere Park
Wingham
Wollongbar
Woolgoolga
Yamba
Yenda
Young

QUEENSLAND: Eligible urban areas

Brisbane Gold Coast-Tweed Heads
Remote Non-remote
Airlie Beach Alexandra Headland
Alice River Amity Point
Allingham Beachmere
Atherton Beaudesert
Ayr Beenleigh
Babinda Beerwah
Barcaldine Bokarina Beach
Bargara Bongaree
Biloela Boonah
Blackall Brisbane
Blackwater Buderim
Bli Bli Burpengary
Bowen Caboolture
Boyne Island Caloundra
Bucasia Deception Bay
Buddina Beach Dunwich
Bulwer Eagle Heights
Bundaberg Gatton
Burnett Heads Gold Coast
Cairns Helensvale
Cannonvale Jimboomba
Caravonica Karalee
Cardwell Karana Downs
Charleville Kilcoy
Charters Towers Kooringal
Cherbourg Laidley
Childers Landsborough
Chinchilla Macleay Island
Clermont Maleny
Clifton Beach Maroochydore
Cloncurry Montville
Collinsville Morayfield
Cooktown Nerang
Coolum Beach Oxenford
Cooroy Palmwoods
Cordelia Estate Point Lookout
Cowan Cowan Redland Bay
Craiglie Rosewood
Crows Nest Russell Island
Cunnamulla Santa Barbera
Dalby Tamborine North
Deeragun Tangalooma
Dundowran Victoria Point
Dysart Waterford
Edmonton Woodford
Eimeo Woombye
Emerald Woorim
Emu Park
Fitzroy Island
Fraser Island
Gayndah
Gladstone
Glenden
Glenella
Goondiwindi
Gordonvale
Gracemere
Great Keppel Island
Green Island
Gympie
Gympie South
Hambledon
Hamilton Island
Hervey Bay
Highfields
Holloways Beach
Home Hill
Hughenden
Ingham
Innisfail
Karumba
Kawana Waters
Kingaroy
Kingsthorpe
Longreach
Mackay
Magnetic Island
Marcoola
Mareeba
Maryborough
Middlemount
Miles
Millmerran
Mission Beach
Mitchell
Monto
Mooloolaba
Moranbah
Mossman
Mount Isa
Mount Low
Mount Morgan
Moura
Mudjimba
Mundubbera
Murgon
Nambour
Nanango
Nelly Bay
Noosa
Normanton
Oakey
Palm Island
Peregian Beach
Pittsworth
Point Arkwright
Port Douglas
Proserpine
Rockhampton
Roma
Sandstone Point
Sarina
Smithfield Heights
Southend
St George
Stanthorpe
Tannum Sands
Tewantin
Thursday Island
Tieri
Tin Can Bay
Toowoomba
Townsville
Tully
Walkerston
Walloon
Warana Beach
Warwick
Weipa
White Rock
Winton
Wondai
Wongaling Beach
Woorabinda
Yandina
Yaroomba
Yarrabah
Yeppoon
Yorkeys Knob

VICTORIA: Eligible Urban Area

Melbourne
Remote Non-remote
Alexandra Bacchus Marsh
Anglesea Ballan
Ararat Balnarring Beach
Avoca Barwon Heads
Bairnsdale Beaconsfield Upper
Ballarat Broadford
Beaufort Bunyip
Beechworth Carrum Downs
Benalla Clifton Springs
Bendigo Coldstream
Bright Cockatoo
Buninyong Craigieburn
Camperdown Cranbourne
Casterton Crib Point
Castlemaine Diggers Rest
Charlton Drouin
Chiltern Drysdale
Churchill Emerald
Cobden French Island
Cobram Geelong
Cohuna Gisborne
Colac Hastings
Coleraine Healesville
Corryong Heathcote Junction
Cowes Hurstbridge
Creswick Kilmore
Daylesford Koo-wee-rup
Dimboola Kyneton
Donald Lancefield
Echuca-Moama Lara
Euroa Launching Place
Foster Leopold
Hamilton Macedon
Heathcote Melbourne
Heyfield Melton
Heywood Merricks
Horsham Millgrove
Inverloch Ocean Grove
Irymple Pakenham
Kerang Pearcedale
Koondrook-Barham Riddells Creek
Korumburra Romsey
Kyabram Seville
Lakes Entrance Somerville
Leongatha Sunbury
Lorne Torquay
Maffra Tyabb
Maldon Wallan
Mansfield Wandong
Maryborough Warburton
Merbein Whittlesea
Mildura Wonga Park
Mirboo North Woodend
Moe Woori Yallock
Mooroopna Yarra Junction
Mortlake Yarra Glen
Morwell
Mount Beauty
Mount Helen
Myrtleford
Nagambie
Nathalia
Newhaven
Nhill
Numurkah
Orbost
Ouyen
Paynesville
Portarlington
Port Fairy
Portland
Queenscliff
Red Cliffs
Robinvale
Rochester
Rosedale
Rutherglen
St Arnaud
St Leonards
Sale
Seymour
Shepparton
Stawell
Stratford
Strathfieldsaye
Swan Hill
Tatura
Terang
Tongala
Trafalgar
Traralgon
Wangaratta
Warracknabeal
Warragul
Warrnambool
Wahgunyah-Corowa
Winchelsea
Wodonga-Albury
Wonthaggi
Yallourn North
Yallourn
Yarram
Yarrawonga-Mulwala

WESTERN AUSTRALIA: Eligible Urban Area

Perth
Remote Non-remote
Albany Byford
Augusta East Bullsbrook
Australind Golden Bay
Boddington Kwinana-New Town
Boulder Mandurah
Bridgetown Mount Helena
Broome Mundaring
Bunbury North Pinjarra
Busselton Northam
Capel Parkerville
Carnarvon Perth
Collie Pinjarra
Coolgardie Rockingham
Dampier Singleton
Denham Stoneville
Denmark Thomson Bay
Derby Two Rocks
Dongara Wanneroo
Donnybrook York
Dunsborough Yanchep
Eaton Yunderup
Esperance
Exmouth
Fitzroy Crossing
Gelorup
Geraldton
Halls Creek
Harvey
Kalbarri
Kalgoorlie
Kambalda
Karratha
Katanning
Kellerberrin
Kojonup
Kununurra
Leinster
Leonora
Leschenault
Little Grove
Manjimup
Margaret River
Meekatharra
Merredin
Moora
Mount Barker
Narrogin
Newman
Norseman
Pannawonica
Paraburdoo
Port Denison
Port Headland
Roebourne
Southern Cross
Tom Price
Wagin
Waroona
Wickham
Wyndham

SOUTH AUSTRALIA: Eligible Urban Area

Adelaide
Remote Non-remote
Ardrossan Adelaide
Barmera Aldinga Beach
Berri Angaston
Bordertown Angle Vale
Burra Balaklava
Ceduna Bridgewater
Clare Crafers
Coober Pedy Freeling
Crystal Brook Gawler
Jamestown Goolwa
Kadina Hahndorf
Kangaroo Island Kapunda
Keith Lobethal
Kingscote Lyndoch
Kingston South East Mannum
Leigh Creek Mclaren Vale
Loxton Mount Barker
Maitland Murray Bridge
Millicent Nairne
Moonta Nuriootpa
Mount Gambier Sellicks Beach
Naracoorte Strathalbyn
Penola Tanunda
Peterborough Victor Harbour
Port Augusta Williamstown
Port Elliot Willunga
Port Lincoln Woodside
Port Pirie
Quorn
Renmark
Roxby Downs
Streaky Bay
Tailem Bend
Tumby Bay
Waikerie
Wallaroo
Whyalla
Woomera

NORTHERN TERRITORY & TASMANIA

No towns in Northern Territory or Tasmania exceed 130,000 population in the 1981 census. Accordingly all towns in Northern Territory or Tasmania are considered to be remote for purposes of subsection 140(1A) of the Fringe Benefits Tax Assessment Act 1986.

Date of Issue: 2 August 2000

Date of Effect: 1 April 2007

1 All legislative references are to the Fringe Benefits Tax Assessment Act 1986 unless otherwise indicated.

File 2000/012498; 2006/24559

Subject References:
FBT
FBT remote area housing

Legislative References:
FBTAA 1986 25
FBTAA 1986 58ZA
FBTAA 1986 58ZC(2)
FBTAA 1986 58ZC(2)(a)
FBTAA 1986 60
FBTAA 1986 65J
FBTAA 1986 140(1)(a)
FBTAA 1986 140(1)(b)
FBTAA 1986 140(1A)
FBTAA 1986 140(1B)
FBTAA 1986 140(1C)
FBTAA 1986 140(1CA)
FBTAA 1986 140(1D)
FBTAA 1986 140(2)
FBTAA 1986 140(2A)
FBTAA 1986 140(3)

Authorised by:
Gary Andrews
Assistant Commissioner
Small and Medium Enterprises

Amendment history
Date of amendment Part Comment
16 April 2010 Contact details Updated
3 May 2007 Various Changes to the definition of Remote Area to take into account travel over water.
Attachments A and B Towns listed updated.
30 April 2007
Update date of effect to 1 April 2007
Paragraph 8 Update definition of a location which is adjacent to an eligible urban area.
Paragraphs 10 to 12 Inserted to reflect changes to the definition of Remote Area to take into account travel over water.
Paragraph 14 Remove the requirement for the provision of free or subsidised residential accommodation to be customary in the industry.
Attachment 1 and 2 Towns listed updated.

PS LA 2000/6 history
  Date: Version:
You are here 2 August 2000 Original statement
  11 June 2013 Archived