• 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 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:

      Last modified: 29 Nov 2016QC 25104