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Remote Area Tax Concessions and Payments

Final report released

What is a study?

  • Why the study?
  • Issues paper
  • Draft report
  • Final report

What we were asked to look at

The study examined the operation and impacts of the zone tax offset and related remote area tax concessions and payments, and provide recommendations on the appropriate form and function of such assistance into the future.

The Commission consulted widely, including in regional Australia.

Read the Terms of Reference Media release

Issues paper release and initial submissions

The Commission released an issues paper to guide people in preparing a submission. It set out some of the issues and questions the Commission has identified as relevant to the early stage of the study. Participants provided evidence to support their views, including data and specific examples where possible.

The issues paper was released on 12 March 2019.

Initial submissions were due by 29 April 2019.

Read the issues paper

Draft report release

The Commission sought further information and feedback from our draft report, released on 4 September 2019.

Submissions were due by 11 October 2019.

Read the draft report

Final report to Government and release

The final study report was handed to the Australian Government on 12 February 2020 and was publicly released on 26 February 2020.

The final report looks at the effects of the zone tax offset, remote area allowance and remote area concessions for fringe benefits tax on people and businesses in remote areas. The report makes recommendations on whether these remote area tax concessions and payments should continue and, if so, what form they should take.

Read the study report

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