(1) In this Act, unless the contrary intention appears:
"physically present in a remote area" has the meaning given by subsection (2).
"remote area" means:
(a) those parts of Australia referred to in paragraphs 1 and 2 of Part I of Schedule 2 to the Income Tax Assessment Act; and
(aa) those parts of Australia referred to in Part II of Schedule 2 to the Income Tax Assessment Act that are more than 250 kilometres by the shortest practicable surface route from the centre point of the nearest urban centre with a census population (within the meaning of that Act) of 2,500 or more; and
(ab) those places in Australia that, for the purposes of the Income Tax Assessment Act, are treated by the Commissioner for Taxation as being in a part of Australia referred to in paragraph (aa); and
(ac) Norfolk Island; and
(b) the Territory of Cocos (Keeling) Islands; and
(c) the Territory of Christmas Island; and
(d) Lord Howe Island.
(2) If:
(a) a person's usual place of residence is in the remote area; and
(b) the person is absent from the remote area for a period;
the person is to be taken to be physically present in the remote area during:
(c) if the period does not exceed 8 weeks--the whole of that period; or
(d) if the period exceeds 8 weeks--the first 8 weeks of that period.