Taxation Determination

TD 2005/2A1 - Addendum

Income tax: does a resident of a country with which Australia has a Tax Treaty, have a permanent establishment solely from the sale of trading stock through an internet website hosted by an Australian resident internet service provider?

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Addendum

This Addendum amends Taxation Determination TD 2005/2 to reflect the changes to the law caused by the repeal of inoperative provisions.

TD 2005/2 is amended as follows:

1. Paragraph 3

Omit the third sentence.

2. Footnote 4

After 'on Capital'; insert '(July 2010)'.

3. Footnote 6

Omit the footnote; substitute:

6 See Article 4 of the Singapore Agreement and Article 5 of the French Agreement, Schedule 5 and 11 of the International Tax Agreements Act 1953 (Agreements Act); Article 5 of the Japanese Agreement at Schedule 6 of the Agreements Act.

4. Footnote 7

Omit the footnote; substitute:

7 Article 4(1) of the Singapore Agreement and Article 5(1) of the French Agreement, Schedule 5 and 11 of the Agreements Act; Article 5(1) of the Japanese Agreement, Schedule 6 of the Agreements Act.

5. Footnote 12

Omit the footnote; substitute:

12 Article 4(2) of the Singapore Agreement and Article 5(2) of the French Agreement, Schedule 5 and 11 of the Agreements Act; Article 5(2) of the Japanese Agreement, Schedule 6 of the Agreements Act.

6. Footnote 14

(a)

Omit 'Article 3(5) of the Japanese Agreement'; substitute 'Article 5(7) of the Japanese Agreement'.

(b)

Omit 'Article 4(5) of the French Agreement'; substitute 'Article 5(6) of the French Agreement'.

7. Footnote 16

(a)

Omit 'Article 3(6) of the Japanese Agreement'; substitute 'Article 5(8) of the Japanese Agreement'.

(b)

Omit 'Article 4(6) of the French Agreement'; substitute 'Article 5(7) of the French Agreement'.

8. Legislative references

Omit:

-

International Tax Agreements Act 1936 38

-

International Tax Agreements Act 1936 39

-

International Tax Agreements Act 1936 40

-

International Tax Agreements Act 1936 41

-

International Tax Agreements Act 1936 42

-

International Tax Agreements Act 1936 43

-

International Tax Agreements Act 1997 6-5(3)

Insert:

-

Income Tax Assessment Act 1997 6-5(3)

-

International Tax Agreements Act 1953 Sch 48

-

International Tax Agreements Act 1953 Sch 49

9. Other references

Omit 'OECD Model Tax Convention on Income and on Capital January 2003 Condensed version'; substitute 'OECD Model Tax Convention on Income and on Capital July 2010 Condensed version'.

This Addendum applies on and from 14 September 2006.

Commissioner of Taxation
22 September 2010

References

ATO references:
NO 1-1ZVCEW5