INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In any case, not specified in the preceding sections of this subdivision, where -
(a) by reason of the manufacture, production, or purchase of goods in one country and their sale in another;
(b) by reason of successive steps of production or manufacture in different countries; or
(c) by reason of the making of contracts in one country and their performance in another,
or for any other reason whatever, a question arises whether the whole or any part (and, if a part, what part) of any profit is derived by a person from sources in Australia, the question shall be determined in accordance with the regulations, or if there is no regulation applying to the case, shall be determined by the Commissioner.