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19 Dec 12 FBT exemption: fly-in/fly-out arrangements - remote and non-remote overseas locations

From 1 July 2009, transport provided by an employer to Australian resident employees who work in remote areas overseas under a fly-in fly-out arrangement is exempt from FBT, provided certain conditions are met.

The ATO has published a list of locations assessed to be remote or non-remote.

 


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