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Edited version of private advice
Authorisation Number: 1052004674095
Date of advice: 11 July 2022
Ruling
Subject: International issues - permanent establishments
Question 1
Is certain income derived by Foreign Co 1 assessable income under subsection 6-5(3) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
No.
Question 2
Is certain income derived by Foreign Co 2 under the Agreement entered into between Foreign Co 1 and Foreign Co 2 assessable income under subsection 6-5(3) of the ITAA 1997?
Answer
No.
Question 3
Does Foreign Co 1 have a permanent establishment in Australia as defined in subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) as a result of the activities performed in Australia by Aus Co or its employees?
Answer
No.
Question 4
Does Foreign Co 2 have a permanent establishment in Australia as defined in subsection 6(1) of the ITAA 1936 as a result of the activities performed in Australia by Aus Co or its employees?
Answer
No.