Law Administration Practice Statement PS LA 2002/6
The Australian zone list
Date of issue: 4 February 2002
Date of effect: 4 February 2002
Draft: False
Withdrawn: False

1. Using the Australian zone list: If you are considering a taxpayer's entitlement to the zone tax offset, you must use and follow the Australian zone list (the List), which ensures that we make consistent decisions about entitlements to the zone tax offset. However, the List is not exhaustive and there is a continuous need to review and revise it. If you identify any potential deficiencies or errors in the List, you must escalate a proposal around the deficiency or error. | 2. The escalation process: Follow this process when escalating a proposal to change the List: • prepare a recommendation, which should include - an analysis of the relevant issues; in particular, the application of subsection 79A(3D) of the Income Tax Assessment Act 1936 , guided by Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas , and - supporting evidence, including copies of relevant maps marked with practicable routes and an explanation as to why any shorter route is not a practicable route, and • forward the recommendation to the Individuals and Intermediaries business line Public Advice and Guidance Unit for approval by an Excutive Level 2 officer. • prepare a recommendation, which should include - an analysis of the relevant issues; in particular, the application of subsection 79A(3D) of the Income Tax Assessment Act 1936 , guided by Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas , and - supporting evidence, including copies of relevant maps marked with practicable routes and an explanation as to why any shorter route is not a practicable route, and • forward the recommendation to the Individuals and Intermediaries business line Public Advice and Guidance Unit for approval by an Excutive Level 2 officer. - an analysis of the relevant issues; in particular, the application of subsection 79A(3D) of the Income Tax Assessment Act 1936 , guided by Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas , and - supporting evidence, including copies of relevant maps marked with practicable routes and an explanation as to why any shorter route is not a practicable route, and | 3. Implications of a change to the List: Provided a taxpayer claims a zone tax offset in accordance with the List (as it was at the time of the claim), you should not reduce their claim if the List is subsequently changed. However, you are able to amend the taxpayer's assessment to increase the zone tax offset if a change to the List provides the grounds to do so. | 4. More information: The List is published on our website. See Australian zone list .

Legislative references: ITAA 1936 79A(3D)
Other references: Australian zone list

Additional content:
Updated in line with current ATO style and accessibility requirements. | Remove the word 'proposed'. | Fix the broken link to PS LA 2008/14. | Updated to new LAPS format and style. | Minor amendment to wording and link | Minor amendments to update team names and wording | File 2001/016720; 2002/000774 | This practice statement was originally published on 4 February 2002. Versions published from 16 September 2008 are available electronically - refer to the online version of the practice statement. Versions published prior to this date are not available electronically. If needed, these can be requested by emailing TCNLawPublishingandPolicy@ato.gov.au .