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work must be in a ‘remote area’ as defined for fringe benefits tax (FBT) purposes. The Australian Taxation Office (ATO) publishes a list of various areas indicating whether they are remote or not, with the most recent of these lists being PSLA 2000/6.
Remote area benefits that qualify for FBT concessional treatment can be divided into three broad categories, being remote area housing benefits, remote area rent and other remote area benefits (such as mortgage interest payments). The FBT consequences for benefits provided vary across these categories.
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