A remote area is defined as one of the following:

• Tax Zone A, including the following islands:

-Macquarie Island,

-Norfolk Island,

-The Territory of Heard Island and McDonald Islands,

-The Australian Antarctic Territory,

-The Territory of Cocos (Keeling) Islands,

-The Territory of Christmas Island, and

-Lord Howe Island,

• Locations within Tax Zone B that are 250 kilometres distant from the nearest urban centre with 2,500 people (known as Special Tax Zone B); and
• Those places in Australia that the Income Tax Assessment Act 1936 treats as being either in Tax Zone A or Special Tax Zone B.