Taxation Ruling

TR 2002/5A2 - Addendum

Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2002/5 to update it for the removal of the term 'permanent establishment' from the A New Tax System (Goods and Services Tax) Act 1999 as part of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016.

TR 2002/5 is amended as follows:

1. Paragraph 15

Omit the paragraph and footnote; substitute:

15. Appendix A contains a list of some of the provisions which utilise the subsection 6(1) PE definition, or elements of it.

2. Appendix A

(a) Omit:

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 
PERMANENT ESTABLISHMENT
9-25 Supplies connected with Australia

(b) Omit:

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
PERMANENT ESTABLISHMENT
Paragraph8(1)(b) Entitlement to an ABN

3. Legislative References

(a) Omit:

-
ANTS(GST)A 1999 9-25
-
ANTS(GST)A 1999 9-25(5)(b)
-
ANTS(GST)A 1999 9-25(6)
-
ANTS(GST)A 1999 195-1
-
ANTS(ABN)A 1999 8(1)(b)
-
ANTS(ABN)A 1999 41

(b) Insert:

-
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

This Addendum applies on and from 1 October 2016.

Commissioner of Taxation
7 December 2016

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References

ATO references:
NO 1-9MHEJEO

ISSN: 2205-6211