Remote Area Benefits
Go the distance with salary packaging.
Some employees who live and work in remote areas are entitled to salary package remote area benefits. There are a range of approved benefits that your employer may allow you to package.
Eligibility
To find out more about eligibility for remote area benefits please see your Salary Packaging Information Booklet available from the ‘My Employer’ section of this website.
Benefit items are determined by your employer and can include:
- Remote Area Housing (Employer Provided)
»If you rent your house from your employer, then you may be able to claim this expense as a 100% FBT exempt benefit item. - Remote Area Housing Assistance (Private Rent)
»If you rent your house from a provider other than your employer, e.g. a real estate agent, you may be able to claim this expense as a 50% FBT exempt benefit item. - Remote Area Reimbursement of Interest
»If you have a mortgage for a property in a remote area you may be able to claim the interest on your loan as a 50% FBT exempt benefit item. - Remote Area Residential Fuel
»If you package your rent or mortgage as a remote area benefit you may also be able to claim home related electricity and/or gas expenses as a 50% FBT exempt benefit item.
How does it work? Example
Michael is entitled to remote area benefits as he lives and works in Airlie Beach. Michael earns an annual salary of $90,000 per annum and is considering salary packaging the Remote Area Housing Rental.
By choosing to salary package his rent, rather than paying for it from his post-tax salary, Michael could increase his net disposable salary by $4,280 per annum or $164.60 per fortnight.
EXAMPLE ONLY
| Item | Not Packaging | Packaging |
| Michael's Annual Salary |
$90,000 |
$90,000 |
| Remote Housing Rental Payment |
$0 |
$12,000 |
| Fringe Benefits Tax (FBT) |
$0 |
$0 |
| Administration Fee |
$0 |
$280 |
| Michael's Taxable Salary |
$90,000 |
$77,720 |
| Input Tax Credits |
$0 |
$25 |
| Taxable Salary after ITCs |
$90,000 |
$77,745 |
| Tax and Medicare |
-$22,600 |
-$18,040 |
| Michael's Post Tax Salary |
$67,400 |
$59,680 |
| Rental Payment |
-$12,000 |
$0 |
| Net Cash Salary |
$55,400 |
$59,680 |
| Michael's Estimated Annual Benefit |
$0 |
$4,280 |
| Michael's Estimated Fortnightly Benefit |
$0 |
$164.62 |





