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?
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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:
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.
|9-25||Supplies connected with Australia|
|Paragraph8(1)(b)||Entitlement to an ABN|
- 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
- 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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