Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 2   General amendments

Income Tax Assessment Act 1997

204   Paragraph 250-55(b)

Repeal the paragraph, substitute:

(b) the end user is:

(i) an entity that is a foreign resident; or

(ii) an entity that is an Australian resident, to the extent that the entity carries on *business in a foreign country at or through a *permanent establishment of the entity in that country.