A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 (ARCHIVE)

S 39 repealed by No 177 of 1999, s 3 and Sch 4 item 4, effective 1 July 2000. S 39 formerly read:

CARRYING ON AN ENTERPRISE IN AUSTRALIA  
39
An *enterprise is carried on in Australia if the enterprise is carried on through:

(a) a permanent establishment (as defined in subsection 6(1) of the *ITAA 1936); or

(b) a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.