Private ruling: Permanent establishment
Published: September 2011

Ruling: Q1: Does A Co have a permanent establishment as defined by Article X of the Agreement or subsection 6(1) of the Income Tax Assessment Act 1936 (the ITAA 1936)? | A1: No. A Co does not have a permanent establishment as defined by Article X of the Agreement nor subsection 6(1) of the ITAA 1936.




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