Tax Zone Rebate: Explanatory memorandum. Submission to the Australia's Future Tax System Review
The Taxation Zone Rebate (TZR) introduced in 1945 is an income tax concession which recognises the disadvantages to residents in ‘specific areas’ of Australia. These disadvantages according to the Australian Income Tax Assessment Act include uncongenial climatic conditions, isolation and the hig...
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| Format: | Report |
| Language: | English |
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Commonwealth of Australia
2010
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| Online Access: | http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm http://hdl.handle.net/20.500.11937/76556 |
| _version_ | 1848763716291526656 |
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| author | Fullarton, Lex |
| author_facet | Fullarton, Lex |
| author_sort | Fullarton, Lex |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The Taxation Zone Rebate (TZR) introduced in 1945 is an income tax concession which recognises the disadvantages to residents in ‘specific areas’ of Australia.
These disadvantages according to the Australian Income Tax Assessment Act include uncongenial climatic conditions, isolation and the high cost of living compared to those of other parts of Australia.
These ‘specific areas’ consist of two zones. Zone A includes nearly the entire continent above the 26th parallel and some offshore islands with the exception of approximately 50% of eastern Queensland. Zone B which is deemed to be less remote includes the remainder of the continent except for highly populated areas. There are also Special areas in both zones that are deemed to be ‘most remote’, which are more than 250
kilometres from the nearest urban centre with a population 2 500 or more, as at the 1981 census.
The Zone rebate currently consists of two parts, a fixed amount of $57 for Zone B, $338 for Zone A, and $1 173 for Special Areas in both Zones; and an additional amount based on a percentage of certain rebates for dependents, 20% for Zone B and 50% for Zone A and the Special Areas. |
| first_indexed | 2025-11-14T11:07:53Z |
| format | Report |
| id | curtin-20.500.11937-76556 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:07:53Z |
| publishDate | 2010 |
| publisher | Commonwealth of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-765562019-10-18T02:21:36Z Tax Zone Rebate: Explanatory memorandum. Submission to the Australia's Future Tax System Review Fullarton, Lex Income Tax Concessions Zone Tax Offsets Discounts to Student Loans Social and Economic Development The Taxation Zone Rebate (TZR) introduced in 1945 is an income tax concession which recognises the disadvantages to residents in ‘specific areas’ of Australia. These disadvantages according to the Australian Income Tax Assessment Act include uncongenial climatic conditions, isolation and the high cost of living compared to those of other parts of Australia. These ‘specific areas’ consist of two zones. Zone A includes nearly the entire continent above the 26th parallel and some offshore islands with the exception of approximately 50% of eastern Queensland. Zone B which is deemed to be less remote includes the remainder of the continent except for highly populated areas. There are also Special areas in both zones that are deemed to be ‘most remote’, which are more than 250 kilometres from the nearest urban centre with a population 2 500 or more, as at the 1981 census. The Zone rebate currently consists of two parts, a fixed amount of $57 for Zone B, $338 for Zone A, and $1 173 for Special Areas in both Zones; and an additional amount based on a percentage of certain rebates for dependents, 20% for Zone B and 50% for Zone A and the Special Areas. 2010 Report http://hdl.handle.net/20.500.11937/76556 English http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm Commonwealth of Australia fulltext |
| spellingShingle | Income Tax Concessions Zone Tax Offsets Discounts to Student Loans Social and Economic Development Fullarton, Lex Tax Zone Rebate: Explanatory memorandum. Submission to the Australia's Future Tax System Review |
| title | Tax Zone Rebate: Explanatory memorandum.
Submission to the Australia's Future Tax System Review |
| title_full | Tax Zone Rebate: Explanatory memorandum.
Submission to the Australia's Future Tax System Review |
| title_fullStr | Tax Zone Rebate: Explanatory memorandum.
Submission to the Australia's Future Tax System Review |
| title_full_unstemmed | Tax Zone Rebate: Explanatory memorandum.
Submission to the Australia's Future Tax System Review |
| title_short | Tax Zone Rebate: Explanatory memorandum.
Submission to the Australia's Future Tax System Review |
| title_sort | tax zone rebate: explanatory memorandum.
submission to the australia's future tax system review |
| topic | Income Tax Concessions Zone Tax Offsets Discounts to Student Loans Social and Economic Development |
| url | http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm http://hdl.handle.net/20.500.11937/76556 |