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.
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:
- Fringe benefits tax exempt benefits – fly-in/fly-out arrangements, refer to section 20.2
- Private rulings and advice essentials