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The ATO has apparently modified its document "FBT exemption for fly-in/fly-out arrangements remote and non-remote overseas locations".

Unfortunately, as with all ATO documents on its website, no indication is given as to how the document has been modified.

However, TAXVINE suspects that Manus Island, in Papua New Guinea, has been added to the list of remote locations, as it was only assessed as such in August 2013.

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