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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-9MHEJEO

ISSN: 2205-6211