New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 3   Australian permanent establishments of foreign financial entities

Part 1   Treatment like Australian branches of foreign banks

Income Tax Assessment Act 1936

4   Application

The amendments of the Income Tax Assessment Act 1936 made by this Part apply to years of income starting on or after the commencement of this Part.