Document ID: chunk:federal_register_of_legislation:C2025C00014:section:79a:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 79A (pt 1/5)
Character Range: 462268–464649

79A  Rebates for residents of isolated areas
 (1) For the purpose of granting to residents of the prescribed area an income tax concession in recognition of the disadvantages to which they are subject because of the uncongenial climatic conditions, isolation and high cost of living in Zone A and, to a lesser extent, in Zone B, in comparison with parts of Australia not included in the prescribed area, a taxpayer (not being a company or a taxpayer in the capacity of a trustee) who is a resident of the prescribed area in the year of income is entitled, in the taxpayer's assessment in respect of income of that year of income, to a rebate of tax ascertained in accordance with this section.
 (2) Subject to subsections (2A) and 79B(4), the rebate allowable under this section in the assessment of a taxpayer in respect of income of the year of income is:
 (a) if the taxpayer is a resident of the special area in Zone A, or of the special area in Zone B, in the year of income—an amount equal to the sum of:
 (i) $1,173; and
 (ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or
 (b) if the taxpayer is a resident of Zone A (but not of the special area in Zone A or of the special area in Zone B) in the year of income—an amount equal to the sum of:
 (i) $338; and
 (ii) an amount equal to 50% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or
 (c) if the taxpayer is a resident of Zone B (but not of Zone A or of the special area in Zone B) in the year of income—an amount equal to the sum of:
 (i) $57; and
 (ii) an amount equal to 20% of the relevant rebate amount in relation to the taxpayer in relation to the year of income; or
 (f) in any other case—such amount as, in the opinion of the Commissioner, is reasonable in the circumstances, being an amount not greater than the amount of the rebate to which the taxpayer would have been entitled under this section if paragraph (a) had applied to the taxpayer in respect of the year of income and not less than the amount of rebate to which the taxpayer would have been so entitled if paragraph (c) had so applied to the taxpayer.
 (2A) The amount of any rebate that would, but for this subsection, be allowable to a taxpayer under this section in the taxpayer's assessment in respect of income of a year of