Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 2 General amendments
Income Tax Assessment Act 1997
204 Paragraph 250-55(b)
Repeal the paragraph, substitute:
(b) the end user is:
(i) an entity that is a foreign resident; or
(ii) an entity that is an Australian resident, to the extent that the entity carries on *business in a foreign country at or through a *permanent establishment of the entity in that country.
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