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FBT exemption for fly-in/fly-out arrangements remote and non-remote overseas locations

Document contains the Commissioner's assessment of overseas locations as remote or non-remote for FBT purposes.

Last updated 28 November 2016

From 1 July 2009 transport provided by you – the employer – to Australian resident employees who work in remote areas overseas under a fly-in/fly-out arrangement, is exempt from fringe benefits tax (FBT) provided certain conditions are met.

The following locations have been assessed as remote or non-remote.

Remote overseas locations

Date assessed

Nhemba, Tete, Mozambique

November 2011

Nunavut, Canada

November 2011

Tengiz, Kazakhstan

November 2011

Goro, New Caledonia

November 2011

Aasiaat, Greenland

November 2011

Thabeikkyin Township, Myanmar

November 2012

Esterhazy, Canada

November 2012

Mary River, Baffin Island, Canada

November 2012

McArthur River, Saskatchewan, Canada

November 2012

Ring Of Fire, Ontario, Canada

November 2012

Tenke, Democratic Republic of Congo

November 2012

Sodankyla, Finland

November 2012

Jarsuguda, India

November 2012

Bacan Island, Indonesia

November 2012

PT Hatch, Soroako, Indonesia

November 2012

Sumba, Indonesia

November 2012

Pha Bing, Lao People's Democratic Republic

November 2012

Sepon, Vilabouly District Savannakhet Province, Lao People's Democratic Republic

November 2012

Vilabouly, Savannakhet Province, Lao People's Democratic Republic

November 2012

Bakun Project, Bakun, Malaysia

November 2012

Akjoujt, Mauritania

November 2012

Tasiast Mauritania, Mauritania

November 2012

Simandou, Guinea, Mozambique

November 2012

Goro Site, New Caledonia

November 2012

Koniambo Site, Vavouto (including Kon ), New Caledonia

November 2012

Lagos, Nigeria

November 2012

Highlands, Papua New Guinea

November 2012

Amursk, Russia

November 2012

Chayvo, Sakhalin Island, Russia

November 2012

Dekastri, Russia

November 2012

Odoptu, Sakhalin Island, Russia

November 2012

Okha, Sakhalin Island, Russia

November 2012

Choiseul Island, Solomon Islands

November 2012

Isabel Island (also known as Santa Isabel), Solomon Islands

November 2012

Hwange, Zimbabwe

November 2012

Kariba South, Zimbabwe

November 2012

Solwezi, Zambia

November 2012

Manus Island, Papua New Guinea

August 2013

Nauru

September 2013

 

 

Non-remote overseas locations

Date assessed

Ulaanbaatar, Mongolia

November 2011

Valencia, Venezuela

November 2011

Riyadh, Saudi Arabia

November 2011

Dubai, United Arab Emirates

November 2011

Nanchang, China

November 2011

Gurgaon, India

November 2011

Khartoum, Sudan

November 2011

Honiara, Solomon Islands

November 2011

Singapore, Singapore

November 2011

Luanda, Angola

November 2012

Chongqing, China

November 2012

Qingdao, China

November 2012

Chennai, India

November 2012

Lubumbashi, Democratic Republic of Congo

November 2012

Pueblo Viejo, Dominican Republic

November 2012

Bhubanseswar, India

November 2012

Jamshedpur, India

November 2012

Tiruchirappalli, Trichy, India

November 2012

Almaty, Kazaskhztan

November 2012

Fort Dauphin (also known as Tolanaro), Madagascar

November 2012

Kerteh, Malaysia

November 2012

Nouakchott, Mauritania

November 2012

Matola, Mozambique

November 2012

Noumea, New Caledonia

November 2012

Lae, Papua New Guinea

November 2012

Port Moresby, Papua New Guinea

November 2012

Arequipa, Peru

November 2012

Sakhalin Island, Russia

November 2012

Ulsan, South Korea

November 2012

Ndola, Zambia

November 2012

This listing will be updated based on private ruling decisions that determine if an area is remote or non-remote.

See also:

QC25104