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?
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
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
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).