TR 94/14R - Erratum
Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied.
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
The table at paragraph 272 was constructed to list all the basic combinations covered by the concept of an 'international agreement', as defined in section 136AC of the Income Tax Assessment Act 1936.
Omit the third column heading in the first row of the table; substitute:
NR company operating onshore but not through a PE
Commissioner of Taxation
14 December 2011