ATO Practice Statement Law Administration
PS LA 2002/6
The Australian Zone list
This version is no longer current. Please follow this link to view the current version. |
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This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
| Contents | |
|---|---|
| 1. Use of the Australian Zone List | |
| 2. The escalation process | |
| 3. Implications of a change to the List | |
| 4. More information |
| This practice statement is an internal ATO document, and is an instruction to ATO staff.
If taxpayers rely on this practice statement, they will be protected from interest and penalties in the following way. If a statement turns out to be incorrect and taxpayers underpay their tax as a result, they will not have to pay a penalty. Nor will they have to pay interest on the underpayment provided they reasonably relied on this practice statement in good faith. However, even if they don't have to pay a penalty or interest, taxpayers will have to pay the correct amount of tax provided the time limits under the law allow it. |
This Law Administration Practice Statement provides guidance on the use and maintenance of the Australian Zone List.
1. Use of the Australian Zone List
If you are considering a taxpayer's entitlement to the zone tax offset, you must use and follow the Australian Zone List (the List). The List ensures that we make consistent decisions about entitlements to the zone tax offset.
However, the List is not exhaustive, and there is a continuous need to review and revise the List.
If you identify any potential deficiencies or errors in the List, you must escalate a proposal around the deficiency or error.
2. The escalation process
The following sets out the process to follow when escalating a proposal:
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- prepare a recommendation, which should include:
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- an analysis of the relevant issues, in particular the application of subsection 79A(3D) of the Income Tax Assessment Act 1936 (ITAA 1936), guided by Taxation Ruling TR 94/27 Income tax: zone rebate for residents of isolated areas, and
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- supporting evidence, including copies of relevant maps marked with practicable routes and an explanation as to why any shorter route is not a practicable route,
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- obtain approval from a senior technical officer, and
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- forward the recommendation to Small Business/Individual Taxpayers, Law Interpretation and Advice, PAYGI, New Measures and Priority Issues, Case Leadership, and Strategy and Engagement, for approval by an EL 2 officer.
3. Implications of a change to the List
Provided a taxpayer claims a zone tax offset in accordance with the List, as it was at the time of the claim, you should not reduce their claim if the List is subsequently changed.
However, you are able to amend the taxpayer's assessment to increase the zone tax offset if a change to the List provides the grounds to do so.
4. More information
The Australian Zone List is published on our external website. See:
Amendment history
| Date of amendment | Part | Comment |
|---|---|---|
| 10 August 2015 | All | Updated to new LAPS format and style. |
| 23 April 2014 | Paragraph 7 | Updated business line. |
| Paragraph 11 | Link updated. | |
| Contact officer details | Updated. | |
| 3 May 2013 | Paragraph 11 | Minor amendment to wording and link |
| Contact officer details | Updated. | |
| 20 July 2011 | Paragraph 11 | Link updated |
| 15 April 2010 | Paragraphs 7 & 10 | Minor amendments to update team names and wording |
| 16 September 2008 | Contact officer details | Updated. |
| 7 April 2008 | Contact officer details | Updated. |
Date of Issue: 4 February 2002
Date of Effect: 4 February 2002
File 2001/016720; 2002/000774
Related Rulings/Determinations:
TR 94/27
Subject References:
Australian Zone List
zone tax offset
Legislative References:
ITAA 1936 79A(3D)
| Date: | Version: | ||
| 16 September 2008 | Updated statement | ||
| 15 April 2010 | Updated statement | ||
| 20 July 2011 | Updated statement | ||
| 3 May 2013 | Updated statement | ||
| 23 April 2014 | Updated statement | ||
| You are here | 10 August 2015 | Updated statement | |
| 29 November 2017 | Updated statement | ||
| 13 June 2024 | Updated statement | ||
| This practice statement was originally published on 4 February 2002. Versions published from 16 September 2008 are available electronically - refer to the online version of the practice statement. Versions published prior to this date are not available electronically. If needed, these can be requested by emailing TCNLawPublishingandPolicy@ato.gov.au. | |||