Document ID: chunk:federal_register_of_legislation:C2025C00162:section:14
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 14
Character Range: 230925–232242

14  Remote area definitions
 (1) In this Act, unless the contrary intention appears:
physically present in a remote area has the meaning given by subsection (2).
remote area means:
 (a) those parts of Australia referred to in paragraphs 1 and 2 of Part I of Schedule 2 to the Income Tax Assessment Act; and
 (aa) those parts of Australia referred to in Part II of Schedule 2 to the Income Tax Assessment Act that are more than 250 kilometres by the shortest practicable surface route from the centre point of the nearest urban centre with a census population (within the meaning of that Act) of 2,500 or more; and
 (ab) those places in Australia that, for the purposes of the Income Tax Assessment Act, are treated by the Commissioner for Taxation as being in a part of Australia referred to in paragraph (aa); and
 (ac) Norfolk Island; and
 (b) the Territory of Cocos (Keeling) Islands; and
 (c) the Territory of Christmas Island; and
 (d) Lord Howe Island.
 (2) If:
 (a) a person's usual place of residence is in the remote area; and
 (b) the person is absent from the remote area for a period;
the person is to be taken to be physically present in the remote area during:
 (c) if the period does not exceed 8 weeks—the whole of that period; or
 (d) if the period exceeds 8 weeks—the first 8 weeks of that period.