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A permanent establishment of an Australian resident company is a place through which the business of the company is carried on. The term 'permanent establishment' is defined in section 6 of the Act.
If the listed country is one with which Australia has a double taxation agreement, the meaning of the term permanent establishment is determined by the agreement.
Permanent establishments are referred to as branches in this part.
Last modified: 05 Dec 2006QC 17522