Fringe benefits tax – remote areas
There are a number of fringe benefits tax (FBT) concessions that can be used by an employer who provides benefits to an employee residing in a remote area. Examples include:
Each of these concessions requires the employee to be in a remote area.
What is a remote area?
A remote area is a location that is not in – or adjacent to – an eligible urban area. An eligible urban area is an urban centre which in the 1981 Census had a population of a size set out in the table below.
An area is considered remote for FBT purposes if one of the following classifications apply:
If
|
Then
|
Classification 1
The location is all of the following:
- not in Zone A or Zone B for income tax purposes
- at least 40 kms from an urban centre that had a population of 14,000 to less than 130,000
- at least 100 kms from an urban centre that had a population of 130,000 or more.
|
The location is remote.
|
Classification 2
The location is all of the following:
- in Zone A or Zone B for income tax purposes
- at least 40 kms from an urban centre that had a population of 28,000 to less than 130,000
- at least 100 kms from an urban centre of 130 000 or more.
|
The location is remote.
|
Classification 3
All of the following
- the employer is a certain regional employers
- the employer is providing a housing benefit
- the location is at least 100 kms from an urban centre that in the 1981 Census had a population of 130,000 or more.
|
The location is remote.
|
Note: Information about Zone A and B can be found in Australian zone list (1.5MB, xls).This link will download a file
|
Which towns are remote
List 1 and List 2 provide a list of 'eligible urban areas', 'towns in a remote area' and 'towns not in a remote area' in each state and territory.
Note: the lists are not exhaustive.
For areas that do not appear in the lists, you can use the classifications described above to determine whether they are in a remote or non-remote area for FBT purposes or engage with us for advice.
List 1 is used by all other employers and certain regional employers who provide non-housing benefits to their employees. List 2 is used by certain regional employers who provide housing benefits (or along with remote area residential fuel) to their employees.
Certain regional employers are:
- a public hospital
- a hospital carried on by a non-profit society or a non-profit association
- a government body where the duties of employment are exclusively performed in, or in connection with, a public hospital or a non-profit hospital
- a charitable institution
- an employer who provides public ambulance services or services that support those services where the employee is predominantly involved in connection with the provision of those services
- a government body where the employee's duties are performed in a police service.
Concession
|
FBTAA 1986
|
Certain regional employers
|
All other employers
|
Remote area housing exemption
|
section 58ZC
|
Use list 2
|
Use list 1
|
Residential fuel reduction
|
section 59
|
Use list 1 if not providing a housing benefit
Use list 2 if providing a housing benefit
|
Use list 1
|
Remote area loan
|
subsection 60(1)
|
Use list 1
|
Use list 1
|
Remote area interest
|
subsection 60(2)
|
Use list 1
|
Use list 1
|
Remote area rent
|
subsection 60(2A)
|
Use list 1
|
Use list 1
|
Remote area property benefit
|
subsection 60(3)
|
Use list 1
|
Use list 1
|
Remote area residential property expense payment benefit
|
subsection 60(4)
|
Use list 1
|
Use list 1
|
Remote area residential option fee
|
subsection 60(5)
|
Use list 1
|
Use list 1
|
Remote area residential property repurchase consideration
|
subsection 60(6)
|
Use list 1
|
Use list 1
|
Remote area holiday transport (regardless of whether subject to ceiling)
|
sections 60A and 61
|
Use list 1
|
Use list 1
|
Remote area home ownership scheme
|
sections 65CA to 65CC
|
Use list 1
|
Use list 1
|
Review of Lists 1 and 2
We are reviewing Lists 1 and 2 to ensure the areas currently listed are correctly identified as either remote or non-remote.
As part of this review, we will consider replacement guidance. You can continue to rely on these lists in managing your tax affairs while we undertake our review.
Next step
- Engage with us for advice if you are uncertain about how the law applies to your existing circumstances or are concerned about any impacts.
List 1
Note: We are reviewing List 1 to ensure the areas currently listed are correctly identified as either remote or non-remote. See Review of Lists 1 and 2.
Alphabetical lists of the eligible urban, remote and non-remote areas for all benefits for most employers and non-housing benefits from certain regional employers:
New South Wales
Eligible urban areas
Albury-Wodonga
|
Lismore
|
Sydney (population in excess of 130,000 in the 1981 census)
|
Armidale
|
Maitland
|
Tamworth
|
Bathurst
|
Newcastle (population in excess of 130,000 in the 1981 population census)
|
Taree
|
Cessnock-Bellbird
|
Nowra-Bombaderry
|
The Entrance-Terrigal
|
Coffs Harbour
|
Orange
|
Tweed Heads-Gold Coast (population in excess of 130,000 in the 1981 census)
|
Dubbo
|
Port Macquarie
|
Wagga Wagga
|
Gosford
|
Queanbeyan-Canberra (population in excess of 130,000 in the 1981 population census)
|
Wollongong (population in excess of 130,000 in the 1981 census)
|
Grafton
|
Richmond-Windsor
|
Wyong
|
Remote and non-remote areas
Remote
|
Non-remote
|
Aberdeen
|
Albury-Wodonga
|
Balranald
|
Alstonville
|
Barham-Koondrook
|
Anna Bay
|
Barraba
|
Appin
|
Bateman's Bay
|
Armidale
|
Batlow
|
Arrawarra
|
Bega
|
Austral
|
Bermagui
|
Avondale
|
Berridale
|
Ballina
|
Berrigan
|
Bangalow
|
Bingara
|
Bargo
|
Boggabri
|
Basin View
|
Bombala
|
Bathurst
|
Boorowa
|
Bellingen
|
Bourke
|
Bellbird
|
Brewarrina
|
Berry
|
Broken Hill
|
Blackheath
|
Broulee
|
Blayney
|
Brunswick Heads
|
Bombaderry
|
Burrill Lake
|
Bogangar
|
Byron Bay
|
Bonnells Bay
|
Canowindra
|
Bonny Hill
|
Cobar
|
Bowen Mountain
|
Condobolin
|
Bowral
|
Cooma
|
Branxton
|
Coonabarabran
|
Brightwaters
|
Coonamble
|
Bungendore
|
Cootamundra
|
Bulahdelah
|
Corowa-Wahgunyah
|
Bundanoon
|
Cowra
|
Bundeena
|
Crescent Head
|
Buxton
|
Crookwell
|
Callala Bay
|
Culcairn
|
Camden
|
Dalmeny
|
Camden Haven
|
Deniliquin
|
Canberra-Queanbeyan
|
Denman
|
Casino
|
Dorrigo
|
Cessnock
|
Eden
|
Chain Valley Bay
|
Evans Head
|
Coffs Harbour
|
Ewingsdale
|
Colo Vale
|
Finley
|
Coolamon
|
Forbes
|
Cooranbong
|
Gilgandra
|
Coraki
|
Glen Innes
|
Corlette
|
Gloucester
|
Culburra
|
Grenfell
|
Dora Creek
|
Griffith
|
Dubbo
|
Gulgong
|
Dungog
|
Gundagai
|
Emerald Beach
|
Gunnedah
|
Estella
|
Harden
|
Fingal Bay
|
Hay
|
Forest Hill
|
Hillston
|
Forster
|
Holbrook
|
Galston
|
Iluka
|
Gerringong
|
Inverell
|
Glossodia
|
Ivanhoe
|
Gold Coast
|
Jerilderie
|
Gosford
|
Jindabyne
|
Goulbourn
|
Junee
|
Grafton
|
Kandos
|
Greenwell Point
|
Kempsey
|
Greta
|
Kootingal
|
Guyra
|
Kyogle
|
Gwandalan
|
Lake Cargelligo
|
Harrington
|
Leeton
|
Hazelbrook
|
Lennox Head
|
Hawks Nest
|
Lightning Ridge
|
Heddon Greta
|
Lithgow
|
Helensburgh
|
Lord Howe Island
|
Hill Top
|
Macksville
|
Howlong
|
Maclean
|
Huskisson
|
Malua Bay
|
Junction Hill
|
Manildra
|
Katoomba
|
Manilla
|
Kiama
|
Menindee
|
Killcare
|
Merimbula
|
Korora Bay
|
Milton
|
Kurrajong
|
Moama-Echuca
|
Kurri Kurri
|
Moree
|
Lake Cathie
|
Moruya
|
Lake Munmorah
|
Mossy Point
|
Lawson
|
Mudgee
|
Lemon Tree Passage
|
Mullumbimby
|
Lismore
|
Mulwala-Yarrawonga
|
Maitland
|
Murrumburrah
|
Mannering Park
|
Muswellbrook
|
McGraths Hill
|
Nambucca Heads
|
Medowie
|
Narooma
|
Mittagong
|
Narrabri
|
Molong
|
Narrandera
|
Morisset
|
Narromine
|
Moss Vale
|
Nyngan
|
Murrumbateman
|
Oberon
|
Murwillumbah
|
Parkes
|
Narellan
|
Peak Hill
|
Nelson Bay
|
Perisher Village
|
Newcastle
|
Portland
|
Nowra
|
Quirindi
|
Ocean Shores
|
Satur
|
Old Bar
|
Scone
|
Orange
|
South-West Rocks
|
Orient Point
|
South Golden Beach
|
Picton
|
Suffolk Park
|
Port Macquarie
|
Sussex Inlet
|
Pottsville Beach
|
Tathra
|
Rathmines
|
Temora
|
Raymond Terrace
|
Tenterfield
|
Richmond North
|
Thredbo Village
|
Richmond Windsor
|
Tocumwal
|
Salamander
|
Tumbarumba
|
Sanctuary Point
|
Tumut
|
Sandy Beach
|
Tura Beach
|
Sawtell
|
Tuross Heads
|
Shoalhaven Heads
|
Ulladulla
|
Silverdale
|
Walcha
|
Singleton
|
Walgett
|
Stanwell Park
|
Wallerawang
|
St George Basin
|
Warialda
|
Sydney
|
Warren
|
Tahmoor
|
Wee Waa
|
Tamworth
|
Wellington
|
Taree
|
Werris Creek
|
The Entrance
|
West Wyalong
|
The Oaks
|
Wilcannia
|
Terrigal
|
Yamba
|
Thirlmere
|
Yenda
|
Tuncurry
|
Young
|
Uralla
|
|
Urunga
|
|
Wagga Wagga
|
|
Wagstaffe
|
|
Wangi
|
|
Warragamba
|
|
Wauchope
|
|
Wentworth
|
|
Wentworth Fall
|
|
Weston
|
|
Wilberforce
|
|
Windermere Park
|
|
Windsor Downs
|
|
Wingham
|
|
Wollongbar
|
|
Wollongong
|
|
Woolgoolga
|
|
Wyee
|
|
Wyong
|
|
Yass
|
Australian Capital Territory
No areas within the ACT are more than 100 kilometres from an eligible urban area (Canberra-Queanbeyan) with a 1981 Census population of 130,000 or more. Therefore, no areas within the ACT are remote.
Queensland
Eligible urban areas
Brisbane(population in excess of 130,000 in the 1981 census)
|
Gladstone
|
Maryborough
|
Bundaberg
|
Gold Coast-Tweed Heads(population in excess of 130,000 in the 1981 census)
|
Rockhampton
|
Cairns
|
Mackay
|
Toowoomba
|
Caloundra
|
Maroochydore-Mooloolaba
|
Townsville
|
Remote and non-remote areas
Note: Calliope has been reclassified as a non-remote area in List 1.
- It is not considered a remote area for the purposes of List 1 due to its proximity to Gladstone.
- It is a remote area for the purposes of List 2.
If you have relied on our earlier guidance that included Calliope as a remote area on List 1, you may continue to do so until the end of the current FBT year (31 March 2019).
Next step:
Remote
|
Non-remote
|
Airlie Beach
|
Alice River
|
Allingham
|
Amity Point
|
Atherton
|
Bargara
|
Ayr
|
Beachmere
|
Babinda
|
Beaudesert
|
Barcaldine
|
Beenleigh
|
Biloela
|
Beerwah
|
Blackall
|
Bli Bli
|
Blackwater
|
Bongaree
|
Bowen
|
Boonah
|
Bulwer
|
Boyne Island
|
|
Brisbane
|
Cannonvale
|
Buderim
|
Cardwell
|
Bucasia
|
Charleville
|
Bundaberg
|
Charters Towers
|
Burnett Heads
|
Cherbourg
|
Burpengary
|
Childers
|
Caboolture
|
Chinchilla
|
Cairns
|
|
Calliope
|
Clermont
|
Caloundra
|
Cloncurry
|
Caravonica
|
Collinsville
|
Clifton Beach
|
Cooktown
|
Coolum Beach
|
Cooroy
|
Cordelia Estate
|
Cowan Cowan
|
Couran
|
Craiglie
|
Deeragun
|
Crows Nest
|
Deception Bay
|
Cunnamulla
|
Dundowran
|
Dalby
|
Dunwich
|
Dent Island
|
Eagle Heights
|
Dysart
|
Edmonton
|
Emerald
|
Eimeo
|
Emu Park
|
Gatton
|
Fitzroy Island
|
Gladstone
|
Fraser Island
|
Glenella
|
Gayndah
|
Gold Coast
|
Glenden
|
Gordonvale
|
Goondiwindi
|
Gracemere
|
Great Keppel Island
|
Hambledon
|
Green Island
|
Helensvale
|
Gympie
|
Hervey Bay
|
Gympie South
|
Highfields
|
Hamilton Island
|
Holloways Beach
|
Home Hill
|
Jimboomba
|
Hughenden
|
Karalee
|
Ingham
|
Karana Downs
|
Innisfail
|
Kawana Waters
|
Karumba
|
Kilcoy
|
Kingaroy
|
Kingsthorpe
|
Longreach
|
Kooringal
|
Mareeba
|
Laidley
|
Middlemount
|
Landsborough
|
Miles
|
Mackay
|
Millmerran
|
Macleay Island
|
Mission Beach
|
Magnetic Island
|
Mitchell
|
Maleny
|
Monto
|
Marcoola
|
Moranbah
|
Maroochydore
|
Mossman
|
Maryborough
|
Mount Isa
|
Montville
|
Moura
|
Mooloolaba
|
Mundubbera
|
Morayfield
|
Murgon
|
Mount Low
|
Nanango
|
Mount Morgan
|
Normanton
|
Mudjimba
|
Palm Island
|
Nambour
|
Point Arkwright
|
Nelly Bay
|
Port Douglas
|
Nerang
|
Proserpine
|
Noosa
|
Roma
|
Oakey
|
Smithfield Heights
|
Oxenford
|
St George
|
Palmwoods
|
Stanthorpe
|
Peregian Beach
|
Thursday Island
|
Pittsworth
|
Tieri
|
Point Lookout
|
Tin Can Bay
|
Redland Bay
|
Tully
|
Rockhampton
|
Warwick
|
Rosewood
|
Weipa
|
Russell Island
|
Whitsunday Group of Islands
|
Sarina
|
Winton
|
Sandstone Point
|
Wondai
|
Santa Barbera
|
Wongaling Beach
|
Southend
|
Woorabinda
|
Tamborine North
|
Yandina
|
Tangalooma
|
Yaroomba
|
Tannum Sands
|
Yarrabah
|
Tewantin
|
Yeppoon
|
Toowoomba
|
|
Townsville
|
|
Victoria Point
|
|
Walkerston
|
|
Walloon
|
|
Waterford
|
|
White Rock
|
|
Woodford
|
|
Woombye
|
|
Woorim
|
|
Yorkeys Knob
|
Victoria
Eligible urban areas
Albury-Wodonga
|
Melbourne (population in excess of 130,000 in the 1981 census)
|
Moe-Yallourn
|
Traralgon
|
Ballarat
|
Melton
|
Morwell
|
Wangaratta
|
Bendigo
|
Mildura
|
Shepparton-Mooroopna
|
Warnambool
|
Geelong
|
Remote and non-remote areas
Remote
|
Non-remote
|
Alexandra
|
Anglesea
|
Ararat
|
Bacchus Marsh
|
Avoca
|
Ballan
|
Bairnsdale
|
Ballarat
|
Beaufort
|
Balnarring Beach
|
Benalla
|
Barwon Heads
|
Bright
|
Beaconsfield Upper
|
Camperdown
|
Beechworth
|
Casterton
|
Bendigo
|
Charlton
|
Broadford
|
Cobden
|
Buninyong
|
Cobram
|
Bunyip
|
Cohuna
|
Carrum Downs
|
Colac
|
Castlemaine
|
Coleraine
|
Chiltern
|
Corryong
|
Churchill
|
Cowes
|
Clifton Springs
|
Dimboola
|
Coldstream
|
Donald
|
Cockatoo
|
Echuca-Moama
|
Craigieburn
|
Euroa
|
Cranbourne
|
Foster
|
Creswick
|
Hamilton
|
Crib Point
|
Heathcote
|
Daylesford
|
Heyfield
|
Diggers Rest
|
Heywood
|
Drouin
|
Horsham
|
Drysdale
|
Inverloch
|
Emerald
|
Kerang
|
French Island
|
Koondrook-Barham
|
Geelong
|
Korumburra
|
Gisborne
|
Lakes Entrance
|
Hastings
|
Leongatha
|
Healesville
|
Lorne
|
Heathcote Junction
|
Maffra
|
Hurstbridge
|
Mansfield
|
Irymple
|
Maryborough
|
Kilmore
|
Mirboo North
|
Koo-wee-rup
|
Mortlake
|
Kyabram
|
Mount Beauty
|
Kyneton
|
Myrtleford
|
Lancefield
|
Nagambie
|
Lara
|
Nathalia
|
Launching Place
|
Newhaven
|
Leopold
|
Nhill
|
Macedon
|
Orbost
|
Maldon
|
Ouyen
|
Melbourne
|
Paynesville
|
Melton
|
Portland
|
Merbein
|
Robinvale
|
Merricks
|
Rochester
|
Mildura
|
Rutherglen
|
Millgrove
|
St Arnaud
|
Moe
|
Sale
|
Mooroopna
|
Seymour
|
Morwell
|
Stawell
|
Mount Helen
|
Stratford
|
Numurkah
|
Swan Hill
|
Ocean Grove
|
Terang
|
Pakenham
|
Tongala
|
Pearcedale
|
Wahgunyah-Corowa
|
Port Fairy
|
Warracknabeal
|
Portarlington
|
Wonthaggi
|
Queenscliff
|
Yarram
|
Red Cliffs
|
Yarrawonga-Mulwala
|
Riddells Creek
|
|
Romsey
|
|
Rosedale
|
|
Seville
|
|
Shepparton
|
|
Somerville
|
|
St Leonards
|
|
Strathfieldsaye
|
|
Sunbury
|
|
Tatura
|
|
Torquay
|
|
Trafalgar
|
|
Traralgon
|
|
Tyabb
|
|
Wallan
|
|
Wandong
|
|
Wangaratta
|
|
Warburton
|
|
Warragul
|
|
Warrnambool
|
|
Whittlesea
|
|
Winchelsea
|
|
Wodonga-Albury
|
|
Wonga Park
|
|
Woodend
|
|
Woori Yallock
|
|
Yallourn North
|
|
Yallourn
|
|
Yarra Junction
|
|
Yarra Glen
|
Tasmania
Eligible urban areas
Burnie-Somerset
|
Devonport
|
Hobart
|
Launceston
|
Remote and non-remote areas
Remote
|
Non-remote
|
Beaconsfield
|
Bridgewater
|
Beauty Point
|
Burnie
|
Bridport
|
Devonport
|
Bruny Island
|
Evandale
|
Deloraine
|
Hadspen
|
Dodges Ferry
|
Hobart
|
George Town
|
Huonville
|
Queenstown
|
Kingston
|
Rosebery
|
Latrobe
|
St Helens
|
Lauderdale
|
Savage River
|
Launceston
|
Scottsdale
|
Legana
|
Smithton
|
Longford
|
Tullah
|
Margate
|
Zeehan
|
Midway Point
|
|
New Norfolk
|
|
Old Beach
|
|
Penguin
|
|
Perth
|
|
Pontville
|
|
Port Sorell
|
|
Ranelagh
|
|
Seven Mile Beach
|
|
Sheffield
|
|
Somerset
|
|
Sorell
|
|
Turners Beach
|
|
Ulverstone
|
|
Westbury
|
|
Wynyard
|
Western Australia
Eligible urban areas
Albany
|
Geraldton
|
Perth (population in excess of 130,000 in the 1981 census)
|
Rockingham
|
Bunbury
|
|
Remote and non-remote areas
Remote
|
Non-remote
|
Augusta
|
Albany
|
Boddington
|
Australind
|
Boulder
|
Bunbury
|
Bridgetown
|
Byford
|
Broome
|
Capel
|
Busselton
|
Donnybrook
|
Carnarvon
|
East Bullsbrook
|
Collie
|
Eaton
|
Coolgardie
|
Gelorup
|
Dampier
|
Geraldton
|
Denham
|
Golden Bay
|
Denmark
|
Harvey
|
Derby
|
Kwinana-New Town
|
Dirk Hartog Island
|
Leschenault
|
Dongara
|
Little Grove
|
Dunsborough
|
Mandurah
|
Esperance
|
Mount Helena
|
Exmouth
|
Mundaring
|
Fitzroy Crossing
|
North Pinjarra
|
Halls Creek
|
Northam
|
Kalbarri
|
Parkerville
|
Kalgoorlie
|
Perth
|
Kambalda
|
Pinjarra
|
Karratha
|
Rockingham
|
Katanning
|
Singleton
|
Kellerberrin
|
Stoneville
|
Kojonup
|
Thomson Bay
|
Kununurra
|
Two Rocks
|
Leinster
|
Wanneroo
|
Leonora
|
York
|
Manjimup
|
Yanchep
|
Margaret River
|
Yunderup
|
Meekatharra
|
|
Merredin
|
|
Moora
|
|
Mount Barker
|
|
Narrogin
|
|
Newman
|
|
Norseman
|
|
Pannawonica
|
|
Paraburdoo
|
|
Port Denison
|
|
Port Headland
|
|
Roebourne
|
|
Southern Cross
|
|
Tom Price
|
|
Wagin
|
|
Waroona
|
|
Wickham
|
|
Wyndham
|
|
South Australia
Eligible urban areas
Adelaide (population in excess of 130,000 in the 1981 census)
|
Port Augusta
|
Port Pirie
|
Whyalla
|
Mount Gambier
|
|
Remote and non-remote areas
Remote
|
Non-remote
|
Ardrossan
|
Adelaide
|
Barmera
|
Aldinga Beach
|
Berri
|
Angaston
|
Bordertown
|
Angle Vale
|
Burra
|
Balaklava
|
Ceduna
|
Bridgewater
|
Clare
|
Crafers
|
Coober Pedy
|
Crystal Brook
|
Jamestown
|
Freeling
|
Kadina
|
Gawler
|
Kangaroo Island
|
Goolwa
|
Keith
|
Hahndorf
|
Kingscote
|
Kapunda
|
Kingston South East
|
Lobethal
|
Leigh Creek
|
Lyndoch
|
Loxton
|
Mannum
|
Maitland
|
Mclaren Vale
|
Millicent
|
Mount Barker
|
Moonta
|
Mount Gambier
|
Naracoorte
|
Murray Bridge
|
Penola
|
Nairne
|
Peterborough
|
Nuriootpa
|
Port Lincoln
|
Port Augusta
|
Quorn
|
Port Elliot
|
Renmark
|
Port Pirie
|
Roxby Downs
|
Sellicks Beach
|
Streaky Bay
|
Strathalbyn
|
Tumby Bay
|
Tailem Bend
|
Waikerie
|
Tanunda
|
Wallaroo
|
Victor Harbour
|
Woomera
|
Whyalla
|
|
Williamstown
|
|
Willunga
|
|
Woodside
|
Northern Territory
Eligible urban area
Remote and non-remote areas
Remote
|
Non-remote
|
Alice Springs
|
Darwin
|
Alyangula
|
Howard Springs
|
Bathurst Island
|
Palmerston
|
Bees Creek
|
|
Galiwinku
|
|
Gove
|
|
Humpty Doo
|
|
Jabiru
|
|
Katherine
|
|
Maningrida
|
|
Port Keats
|
|
Tennant Creek
|
|
Virginia
|
|
Yulara
|
|
List 2
Note: We are reviewing List 2 to ensure the areas currently listed are correctly identified as either remote or non-remote. See Review of Lists 1 and 2.
Alphabetical lists of eligible urban, remote and non-remote areas for certain regional employers who provide housing benefits:
New South Wales
Eligible urban areas
Newcastle
|
Queanbeyan-Canberra
|
Sydney
|
Wollongong
|
Tweed Heads-Gold Coast
|
|
Remote and non-remote areas
Remote
|
Non-remote
|
Aberdeen
|
Alstonville
|
Albury-Wodonga
|
Anna Bay
|
Armidale
|
Appin
|
Arrawarra
|
Austral
|
Ballina
|
Avondale
|
Balranald
|
Bargo
|
Bangalow
|
Bellbird
|
Barham-Koondrook
|
Berry
|
Barraba
|
Bombaderry
|
Basin View
|
Bogangar
|
Bateman's Bay
|
Bonnells Bay
|
Bathurst
|
Bowen Mountain
|
Batlow
|
Branxton
|
Bega
|
Brightwaters
|
Bellingen
|
Brunswick Heads
|
Bermagui
|
Bulahdelah
|
Berridale
|
Bundeena
|
Berrigan
|
Buxton
|
Blackheath
|
Camden
|
Blayney
|
Cessnock
|
Bingara
|
Chain Valley Bay
|
Boggabri
|
Cooranbong
|
Bombala
|
Corlette
|
Bonny Hill
|
Dora Creek
|
Boorowa
|
Dungog
|
Bourke
|
Fingal Bay
|
Bowral
|
Galston
|
Brewarrina
|
Gerringong
|
Broken Hill
|
Glossodia
|
Broulee
|
Gold Coast
|
Bundanoon
|
Gosford
|
Bungendore
|
Goulbourn
|
Buronga
|
Greta
|
Burrill Lake
|
Gwandalan
|
Byron Bay
|
Hazelbrook
|
Callala Bay
|
Hawks Nest
|
Camden Haven
|
Heddon Greta
|
Canowindra
|
Helensburgh
|
Casino
|
Hill Top
|
Cobar
|
Kiama
|
Coffs Harbour
|
Killcare
|
Colo Vale
|
Kurrajong
|
Coolamon
|
Kurri Kurri
|
Condobolin
|
Lake Munmorah
|
Cooma
|
Lawson
|
Coonabarabran
|
Lemon Tree Passage
|
Coonamble
|
Maitland
|
Cootamundra
|
Mannering Park
|
Coraki
|
McGraths Hill
|
Corowa-Wahgunyah
|
Medowie
|
Cowra
|
Morisset
|
Crescent Head
|
Moss Vale
|
Crookwell
|
Mullumbimby
|
Culburra
|
Murrumbateman
|
Culcairn
|
Murwillumbah
|
Dalmeny
|
Narellan
|
Dareton
|
Nelson Bay
|
Deniliquin
|
Newcastle
|
Denman
|
Nowra
|
Dorrigo
|
Ocean Shores
|
Dubbo
|
Picton
|
Eden
|
Pottsville Beach
|
Emerald Beach
|
Queanbeyan - Canberra
|
Estella
|
Rathmines
|
Evans Head
|
Raymond Terrace
|
Ewingsdale
|
Richmond North
|
Finley
|
Richmond Windsor
|
Forbes
|
Salamander
|
Forest Hill
|
Shoalhaven Heads
|
Forster
|
Silverdale
|
Gilgandra
|
Singleton
|
Glen Innes
|
Stanwell Park
|
Gloucester
|
Sydney
|
Grafton
|
Tahmoor
|
Greenwell Point
|
The Entrance
|
Grenfell
|
The Oaks
|
Griffith
|
Terrigal
|
Gulgong
|
Thirlmere
|
Gundagai
|
Wagstaffe
|
Gunnedah
|
Wangi
|
Guyra
|
Warragamba
|
Harden
|
Wentworth Fall
|
Harrington
|
Weston
|
Hay
|
Wilberforce
|
Hillston
|
Windsor Downs
|
Holbrook
|
Wollongong
|
Howlong
|
Wyee
|
Huskisson
|
Wyong
|
Iluka
|
Yass
|
Inverell
|
|
Ivanhoe
|
|
Jerilderie
|
|
Jindabyne
|
|
Junction Hill
|
|
Junee
|
|
Kandos
|
|
Katoomba
|
|
Kempsey
|
|
Kootingal
|
|
Korora Bay
|
|
Kyogle
|
|
Lake Cargelligo
|
|
Lake Cathie
|
|
Leeton
|
|
Lennox Head
|
|
Lightning Ridge
|
|
Lismore
|
|
Lithgow
|
|
Macksville
|
|
Maclean
|
|
Malua Bay
|
|
Manildra
|
|
Manilla
|
|
Menindee
|
|
Merimbula
|
|
Milton
|
|
Mittagong
|
|
Moama-Echuca
|
|
Molong
|
|
Moree
|
|
Moruya
|
|
Mossy Point
|
|
Mudgee
|
|
Mulwala-Yarrawonga
|
|
Murrumburrah
|
|
Muswellbrook
|
|
Nambucca Heads
|
|
Narooma
|
|
Narrabri
|
|
Narrandera
|
|
Narromine
|
|
Nyngan
|
|
Oberon
|
|
Old Bar
|
|
Orange
|
|
Orient Point
|
|
Parkes
|
|
Peak Hill
|
|
Perisher Village
|
|
Portland
|
|
Port Macquarie
|
|
Quirindi
|
|
Sanctuary Point
|
|
Sandy Beach
|
|
Satur
|
|
Sawtell
|
|
Scone
|
|
South-West Rocks
|
|
South Golden Beach
|
|
St George Basin
|
|
Suffolk Park
|
|
Sussex Inlet
|
|
Tamworth
|
|
Taree
|
|
Tathra
|
|
Temora
|
|
Tenterfield
|
|
Thredbo Village
|
|
Tocumwal
|
|
Tumbarumba
|
|
Tumut
|
|
Tuncurry
|
|
Tura Beach
|
|
Tuross Heads
|
|
Ulladulla
|
|
Uralla
|
|
Urunga
|
|
Wagga Wagga
|
|
Walcha
|
|
Walgett
|
|
Wallerawang
|
|
Warialda
|
|
Warren
|
|
Wauchope
|
|
Wee Waa
|
|
Wellington
|
|
Wentworth
|
|
Werris Creek
|
|
West Wyalong
|
|
Wilcannia
|
|
Windermere Park
|
|
Wingham
|
|
Wollongbar
|
|
Woolgoolga
|
|
Yamba
|
|
Yenda
|
|
Young
|
|
Australian Capital Territory
No areas within the ACT are more than 100 kilometres from an eligible urban area (Canberra-Queanbeyan) with a 1981 Census population of 130,000 or more. Therefore, no areas within the ACT are remote.
Queensland
Eligible urban areas
Brisbane
|
Gold Coast-Tweed Heads
|
Remote and non-remote areas
Note: List 2 includes Calliope as a remote area.
Remote
|
Non-remote
|
Airlie Beach
|
Alexandra Headland
|
Alice River
|
Amity Point
|
Allingham
|
Beachmere
|
Atherton
|
Beaudesert
|
Ayr
|
Beenleigh
|
Babinda
|
Beerwah
|
Barcaldine
|
Bokarina Beach
|
Bargara
|
Bongaree
|
Biloela
|
Boonah
|
Blackall
|
Brisbane
|
Blackwater
|
Buderim
|
Bli Bli
|
Burpengary
|
Bowen
|
Caboolture
|
Boyne Island
|
Caloundra
|
Bucasia
|
Deception Bay
|
Buddina Beach
|
Dunwich
|
Bulwer
|
Eagle Heights
|
Bundaberg
|
Gatton
|
Burnett Heads
|
Gold Coast
|
Cairns
|
Helensvale
|
Calliope
|
|
Cannonvale
|
Jimboomba
|
Caravonica
|
Karalee
|
Cardwell
|
Karana Downs
|
Charleville
|
Kilcoy
|
Charters Towers
|
Kooringal
|
Cherbourg
|
Laidley
|
Childers
|
Landsborough
|
Chinchilla
|
Macleay Island
|
Clermont
|
Maleny
|
Clifton Beach
|
Maroochydore
|
Cloncurry
|
Montville
|
Collinsville
|
Morayfield
|
Cooktown
|
Nerang
|
Coolum Beach
|
Oxenford
|
Cooroy
|
Palmwoods
|
Cordelia Estate
|
Point Lookout
|
Cowan Cowan
|
Redland Bay
|
Craiglie
|
Rosewood
|
Crows Nest
|
Russell Island
|
Cunnamulla
|
Santa Barbera
|
Dalby
|
Tamborine North
|
Deeragun
|
Tangalooma
|
Dundowran
|
Victoria Point
|
Dysart
|
Waterford
|
Edmonton
|
Woodford
|
Eimeo
|
Woombye
|
Emerald
|
Woorim
|
Emu Park
|
|
Fitzroy Island
|
|
Fraser Island
|
|
Gayndah
|
|
Gladstone
|
|
Glenden
|
|
Glenella
|
|
Goondiwindi
|
|
Gordonvale
|
|
Gracemere
|
|
Great Keppel Island
|
|
Green Island
|
|
Gympie
|
|
Gympie South
|
|
Hambledon
|
|
Hamilton Island
|
|
Hervey Bay
|
|
Highfields
|
|
Holloways Beach
|
|
Home Hill
|
|
Hughenden
|
|
Ingham
|
|
Innisfail
|
|
Karumba
|
|
Kawana Waters
|
|
Kingaroy
|
|
Kingsthorpe
|
|
Longreach
|
|
Mackay
|
|
Magnetic Island
|
|
Marcoola
|
|
Mareeba
|
|
Maryborough
|
|
Middlemount
|
|
Miles
|
|
Millmerran
|
|
Mission Beach
|
|
Mitchell
|
|
Monto
|
|
Mooloolaba
|
|
Moranbah
|
|
Mossman
|
|
Mount Isa
|
|
Mount Low
|
|
Mount Morgan
|
|
Moura
|
|
Mudjimba
|
|
Mundubbera
|
|
Murgon
|
|
Nambour
|
|
Nanango
|
|
Nelly Bay
|
|
Noosa
|
|
Normanton
|
|
Oakey
|
|
Palm Island
|
|
Peregian Beach
|
|
Pittsworth
|
|
Point Arkwright
|
|
Port Douglas
|
|
Proserpine
|
|
Rockhampton
|
|
Roma
|
|
Sandstone Point
|
|
Sarina
|
|
Smithfield Heights
|
|
Southend
|
|
St George
|
|
Stanthorpe
|
|
Tannum Sands
|
|
Tewantin
|
|
Thursday Island
|
|
Tieri
|
|
Tin Can Bay
|
|
Toowoomba
|
|
Townsville
|
|
Tully
|
|
Walkerston
|
|
Walloon
|
|
Warana Beach
|
|
Warwick
|
|
Weipa
|
|
White Rock
|
|
Winton
|
|
Wondai
|
|
Wongaling Beach
|
|
Woorabinda
|
|
Yandina
|
|
Yaroomba
|
|
Yarrabah
|
|
Yeppoon
|
|
Yorkeys Knob
|
|
Victoria
Eligible urban area
Remote and non-remote areas
Remote
|
Non-remote
|
Alexandra
|
Bacchus Marsh
|
Anglesea
|
Ballan
|
Ararat
|
Balnarring Beach
|
Avoca
|
Barwon Heads
|
Bairnsdale
|
Beaconsfield Upper
|
Ballarat
|
Broadford
|
Beaufort
|
Bunyip
|
Beechworth
|
Carrum Downs
|
Benalla
|
Clifton Springs
|
Bendigo
|
Coldstream
|
Bright
|
Cockatoo
|
Buninyong
|
Craigieburn
|
Camperdown
|
Cranbourne
|
Casterton
|
Crib Point
|
Castlemaine
|
Diggers Rest
|
Charlton
|
Drouin
|
Chiltern
|
Drysdale
|
Churchill
|
Emerald
|
Cobden
|
French Island
|
Cobram
|
Geelong
|
Cohuna
|
Gisborne
|
Colac
|
Hastings
|
Coleraine
|
Healesville
|
Corryong
|
Heathcote Junction
|
Cowes
|
Hurstbridge
|
Creswick
|
Kilmore
|
Daylesford
|
Koo-wee-rup
|
Dimboola
|
Kyneton
|
Donald
|
Lancefield
|
Echuca-Moama
|
Lara
|
Euroa
|
Launching Place
|
Foster
|
Leopold
|
Hamilton
|
Macedon
|
Heathcote
|
Melbourne
|
Heyfield
|
Melton
|
Heywood
|
Merricks
|
Horsham
|
Millgrove
|
Inverloch
|
Ocean Grove
|
Irymple
|
Pakenham
|
Kerang
|
Pearcedale
|
Koondrook-Barham
|
Riddells Creek
|
Korumburra
|
Romsey
|
Kyabram
|
Seville
|
Lakes Entrance
|
Somerville
|
Leongatha
|
Sunbury
|
Lorne
|
Torquay
|
Maffra
|
Tyabb
|
Maldon
|
Wallan
|
Mansfield
|
Wandong
|
Maryborough
|
Warburton
|
Merbein
|
Whittlesea
|
Mildura
|
Wonga Park
|
Mirboo North
|
Woodend
|
Moe
|
Woori Yallock
|
Mooroopna
|
Yarra Junction
|
Mortlake
|
Yarra Glen
|
Morwell
|
|
Mount Beauty
|
|
Mount Helen
|
|
Myrtleford
|
|
Nagambie
|
|
Nathalia
|
|
Newhaven
|
|
Nhill
|
|
Numurkah
|
|
Orbost
|
|
Ouyen
|
|
Paynesville
|
|
Portarlington
|
|
Port Fairy
|
|
Portland
|
|
Queenscliff
|
|
Red Cliffs
|
|
Robinvale
|
|
Rochester
|
|
Rosedale
|
|
Rutherglen
|
|
St Arnaud
|
|
St Leonards
|
|
Sale
|
|
Seymour
|
|
Shepparton
|
|
Stawell
|
|
Stratford
|
|
Strathfieldsaye
|
|
Swan Hill
|
|
Tatura
|
|
Terang
|
|
Tongala
|
|
Trafalgar
|
|
Traralgon
|
|
Wangaratta
|
|
Warracknabeal
|
|
Warragul
|
|
Warrnambool
|
|
Wahgunyah-Corowa
|
|
Winchelsea
|
|
Wodonga-Albury
|
|
Wonthaggi
|
|
Yallourn North
|
|
Yallourn
|
|
Yarram
|
|
Yarrawonga-Mulwala
|
|
Western Australia
Eligible urban area
Remote and non-remote areas
Remote
|
Non-remote
|
Albany
|
Byford
|
Augusta
|
East Bullsbrook
|
Australind
|
Golden Bay
|
Boddington
|
Kwinana-New Town
|
Boulder
|
Mandurah
|
Bridgetown
|
Mount Helena
|
Broome
|
Mundaring
|
Bunbury
|
North Pinjarra
|
Busselton
|
Northam
|
Capel
|
Parkerville
|
Carnarvon
|
Perth
|
Collie
|
Pinjarra
|
Coolgardie
|
Rockingham
|
Dampier
|
Singleton
|
Denham
|
Stoneville
|
Denmark
|
Thomson Bay
|
Derby
|
Two Rocks
|
Dongara
|
Wanneroo
|
Donnybrook
|
York
|
Dunsborough
|
Yanchep
|
Eaton
|
Yunderup
|
Esperance
|
|
Exmouth
|
|
Fitzroy Crossing
|
|
Gelorup
|
|
Geraldton
|
|
Halls Creek
|
|
Harvey
|
|
Kalbarri
|
|
Kalgoorlie
|
|
Kambalda
|
|
Karratha
|
|
Katanning
|
|
Kellerberrin
|
|
Kojonup
|
|
Kununurra
|
|
Leinster
|
|
Leonora
|
|
Leschenault
|
|
Little Grove
|
|
Manjimup
|
|
Margaret River
|
|
Meekatharra
|
|
Merredin
|
|
Moora
|
|
Mount Barker
|
|
Narrogin
|
|
Newman
|
|
Norseman
|
|
Pannawonica
|
|
Paraburdoo
|
|
Port Denison
|
|
Port Headland
|
|
Roebourne
|
|
Southern Cross
|
|
Tom Price
|
|
Wagin
|
|
Waroona
|
|
Wickham
|
|
Wyndham
|
|
South Australia
Eligible urban area
Remote and non-remote areas
Remote
|
Non-remote
|
Ardrossan
|
Adelaide
|
Barmera
|
Aldinga Beach
|
Berri
|
Angaston
|
Bordertown
|
Angle Vale
|
Burra
|
Balaklava
|
Ceduna
|
Bridgewater
|
Clare
|
Crafers
|
Coober Pedy
|
Freeling
|
Crystal Brook
|
Gawler
|
Jamestown
|
Goolwa
|
Kadina
|
Hahndorf
|
Kangaroo Island
|
Kapunda
|
Keith
|
Lobethal
|
Kingscote
|
Lyndoch
|
Kingston South East
|
Mannum
|
Leigh Creek
|
Mclaren Vale
|
Loxton
|
Mount Barker
|
Maitland
|
Murray Bridge
|
Millicent
|
Nairne
|
Moonta
|
Nuriootpa
|
Mount Gambier
|
Sellicks Beach
|
Naracoorte
|
Strathalbyn
|
Penola
|
Tanunda
|
Peterborough
|
Victor Harbour
|
Port Augusta
|
Williamstown
|
Port Elliot
|
Willunga
|
Port Lincoln
|
Woodside
|
Port Pirie
|
|
Quorn
|
|
Renmark
|
|
Roxby Downs
|
|
Streaky Bay
|
|
Tailem Bend
|
|
Tumby Bay
|
|
Waikerie
|
|
Wallaroo
|
|
Whyalla
|
|
Woomera
|
|
Northern Territory and Tasmania
No towns in Northern Territory or Tasmania exceed 130,000 population in the 1981 census. Therefore, all towns in Northern Territory and Tasmania are considered to be remote for the purpose of determining whether a housing benefit provided by certain regional employers is a remote area housing benefit.
More information
Employers who provide fringe benefits to employees living in remote areas may qualify for fringe benefits tax (FBT) concessions. This explains the definition of a remote area and includes lists of remote and non-remote locations.