14Remote area definitions

#### 14 Remote area definitions (1) In this Act, unless the contrary intention appears: > physically present in a remote area has the meaning given by subsection (2). > remote area means: (a) those parts of Australia referred to in paragraphs 1 and 2 of Part I of Schedule 2 to the Income Tax Assessment Act; and (aa) those parts of Australia referred to in Part II of Schedule 2 to the Income Tax Assessment Act that are more than 250 kilometres by the shortest practicable surface route from the centre point of the nearest urban centre with a census population (within the meaning of that Act) of 2,500 or more; and (ab) those places in Australia that, for the purposes of the Income Tax Assessment Act, are treated by the Commissioner for Taxation as being in a part of Australia referred to in paragraph (aa); and (ac) Norfolk Island; and (b) the Territory of Cocos (Keeling) Islands; and (c) the Territory of Christmas Island; and (d) Lord Howe Island. (2) If: (a) a person’s usual place of residence is in the remote area; and (b) the person is absent from the remote area for a period; the person is to be taken to be physically present in the remote area during: (c) if the period does not exceed 8 weeks—the whole of that period; or (d) if the period exceeds 8 weeks—the first 8 weeks of that period.