Document ID: chunk:federal_register_of_legislation:C2004A04616:front:0:p7
Version: federal_register_of_legislation:C2004A04616
Segment Type: other
Provision Reference: 
Character Range: 16208–18975

a ship, vessel or floating structure; and

  (f) a caravan or other mobile home;

'urban centre' means an area that is described as an urban centre or bounded locality in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981 and that were published by the Australian Statistician in the document entitled "Persons and Dwellings in Local Government Areas and Urban Centres";

'work-related travel', in relation to an employee, means:

  (a) travel by the employee between:

      (i) the employee's place of residence; and

        (ii) the employee's place of employment or any other place from which or at which the employee performs duties of his or her employment; or

     (b) travel by the employee that is incidental to travel in the course of performing the duties of his or her employment.

Metropolitan location

  "(3) The following cities are metropolitan locations:

  (a) Adelaide;

  (b) Brisbane;

  (c) Canberra;

  (d) Darwin;

  (e) Hobart;

  (f) Melbourne;

  (g) Perth;

  (h) Sydney.

Non-metropolitan location

"(4) A unit of accommodation is in a non-metropolitan location if the unit of accommodation:

  (a) is in Australia; and

  (b) is not in a metropolitan location; and

  (c) is not in a special housing location.

Special housing location

"(5) A unit of accommodation is in a special housing location if the unit of accommodation is at a location that is in Australia and one of the following paragraphs applies to the unit of accommodation:

  (a) the unit of accommodation is at a location that is in an area that:

      (i) is described in Schedule 2 to the Income Tax Assessment Act; and

      (ii) is an urban centre with a census population of less than 28,000;

  (b) the unit of accommodation is at a location that is in an area that:

      (i) is not described in Schedule 2 to the Income Tax Assessment Act; and

      (ii) is an urban centre with a census population of less than 14,000;

     (c) at the date of commencement of this section, the unit of accommodation is at a location that is:

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

"(6) For the purposes of paragraph (5)(c), the distance, by the shortest practicable surface route, between a location (the 'tested location') and the centre point of an eligible urban area is:

     (a) if there is only one location within the eligible urban area from which distances between the eligible urban area