Document ID: chunk:federal_register_of_legislation:C2025C00120:section:140:p1
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 140 (pt 1/3)
Character Range: 539714–542340

140  Eligible urban areas
 (1) In this Act:
 (a) a reference to an eligible urban area is a reference to:
 (i) an area that:
 (A) is situated in an area described in Schedule 2 to the Income Tax Assessment Act 1936; and
 (B) is an urban centre with a census population of not less than 28,000; and
 (ii) an area that:
 (A) is not situated in an area described in Schedule 2 to the Income Tax Assessment Act 1936; and
 (B) is an urban centre with a census population of not less than 14,000; and
 (b) a reference to a location that is adjacent to an eligible urban area is a reference to a location that, as at the date of commencement of this section:
 (i) was 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) was 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 not less than 130,000.
 (1A) However, this Act operates in relation to a housing benefit provided in respect of the employment of an employee of an employer described in subsection (1B) or in respect of the employment of an employee described in subsection (1C), (1CA) or (1D) as if:
 (a) a reference in this Act (except in paragraph (1)(a), this paragraph and subsection 140(4)) to an eligible urban area were a reference to an eligible urban area that is an urban centre with a census population of not less than 130,000; and
 (b) subparagraph (1)(b)(i) were omitted.
 (1B) Subsection (1A) applies in relation to each of the following employers:
 (a) a public hospital;
 (c) a hospital carried on by a society or association that is a rebatable employer;
 (d) an employer that is a registered charity.
 (1C) Subsection (1A) also applies in relation to an employee:
 (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) a hospital carried on by a society or association that is a rebatable employer.
 (1CA) Subsection (1A) also applies in relation to an employee:
 (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.
 (1D) Subsection (1A) also applies in relation to an employee:
 (a) whose employer is a government body; and
 (b) whose duties of employment are performed in a police service.
 (2) For the purposes of this section, the distance, by the shortest practicable surface