Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 855 - Capital gains and foreign residents  

Subdivision 855-A - Disregarding a capital gain or loss by foreign residents  

SECTION 855-16   855-16   Meaning of permanent establishment article  


A permanent establishment article is:


(a) Article 5 of the United Kingdom convention (within the meaning of the International Tax Agreements Act 1953 ); or


(b) a corresponding provision of another *international tax agreement.


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