New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 3 Australian permanent establishments of foreign financial entities
Part 1 Treatment like Australian branches of foreign banks
Income Tax Assessment Act 1936
4 Application
The amendments of the Income Tax Assessment Act 1936 made by this Part apply to years of income starting on or after the commencement of this Part.
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