Tax Laws Amendment (2011 Measures No. 6) Act 2011 (129 of 2011)
Schedule 2 Fly-in fly-out arrangements for Australians working overseas
Part 1 Main amendments
Fringe Benefits Tax Assessment Act 1986
1 At the end of paragraph 47(7)(a)
Add:
or (iii) at a remote location that is not in a State or internal Territory; and
Note: For the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, see section 157.