New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 1 Dividends received by foreign-owned branches
Income Tax Assessment Act 1936
2 At the end of section 44
Add:
(7) In this section:
permanent establishment of a person:
(a) has the same meaning as in a double tax agreement (as defined in Part X) that relates to a foreign country and affects the person; or
(b) has the meaning given by subsection 6(1), if there is no such agreement.
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