Practice Statement Law Administration

PS LA 2002/6

The Australian zone list

• This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

This Practice Statement provides guidance on the use and maintenance of the Australian zone list.

1. Using 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), which 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 it.

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

Follow this process when escalating a proposal to change the List:

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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, 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, and

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forward the recommendation to the Individuals and Intermediaries business line Public Advice and Guidance Unit for approval by an Excutive Level 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 List is published on our website. See Australian zone list.

Amendment history

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Date of Issue: 4 February 2002

Date of Effect: 4 February 2002

File 2001/016720; 2002/000774

Related Rulings/Determinations:
TR 94/27

Other References:
Australian zone list

Legislative References:
ITAA 1936 79A(3D)

Business Line:  IAI

ISSN: 2651-9526