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

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 Commissioner of Taxation has assessed the following locations to be 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 Koné), 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

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
Chennai, 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 an area is remote or non-remote.

More information

For more on: fly-in/fly-out arrangements, refer to section 20.2 of Fringe benefits tax exempt benefits the legislative changes enacted in November 2011 providing for this exemption, refer to Extending the FBT exemption for fly-in/fly-out arrangements requesting a private ruling, refer to Private rulings & advice essentials.