Fringe Benefits Tax Assessment Act 1986
PART XII - INTERPRETATION SECTION 157 CHRISTMAS ISLAND AND COCOS (KEELING) ISLANDS 157(1) [Internal Territory]
A reference in this Act to an internal Territory includes a reference to the Territory of Christmas Island and to the Territory of Cocos (Keeling) Islands.
157(2) [Not eligible urban area]
For the purposes of this Act, a location in the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands shall be taken not to be situated in, or adjacent to, an eligible urban area.
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