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.