Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 3   Foreign resident CGT integrity measures

Part 2   Assets used by permanent establishments

Income Tax Assessment Act 1997

7   After section 855-15

Insert:

855-16 Meaning of permanent establishment article

A permanent establishment article is:

(a) Article 5 of the United Kingdom convention (within the meaning of the International Tax Agreements Act 1953); or

(b) a corresponding provision of another *international tax agreement.