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Edited version of private advice
Authorisation Number: 1052206375744
Date of advice: 26 March 2024
Ruling
Subject: Remote areas
To protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided.
The taxpayer sought a ruling in regard to remote areas under section 58ZC of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), and whether a place is located in or adjacent to an eligible urban area pursuant to subsection 140(1) of the FBTAA.
Question 1
Will the Commissioner continue to exercise his discretion under paragraph 58ZC(3)(b) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA 1986) to treat the place of employment being the XXXX site as not being at a location in, or adjacent to, an eligible urban area for the purposes of paragraphs 58ZC(2)(a) and 58ZC(2)(b) of the FBTAA 1986?
Answer
Yes.
Question 2
Will the Commissioner continue to exercise his discretion under paragraphs 58ZC(3)(a) of the FBTAA 1986 to treat the units of accommodation provided at the XXXX site or in its vicinity as not being at a location in, or adjacent to, an eligible urban area for the purposes of paragraph 58ZC(2)(a) of the FBTAA 1986?
Answer
Yes.
Question 3
Are the XXXX located in, or adjacent to, an 'eligible urban area' pursuant to subsection 140(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Answer
No.
Question 4
Will the Commissioner agree that the use of modern mapping tools, such as Google Maps and Microsoft Maps, is sufficient and feasible when calculating the shortest practicable surface route between the centre point of an eligible urban centre and the area in which employee residences are located for the purposes of paragraph 140(1)(b) of the FBTAA?
Answer
No.
Question 5
Will the Commissioner agree that the centre point of XXXX in State of AA, being an eligible urban area, is the Town Hall, whose address is XXXXXX?
Answer
Yes.
Question 6
Will the Commissioner agree that XXXX is 'in the vicinity' of the XXXX site in XXXX given suitable accommodation can be scarce to source at times in XXX?
Answer
No.