Private ruling: Permanent establishment
Date of advice: 16 February 2023
Published: 3 April 2023

Ruling: Q1: Are the activities associated with the design and construction of the equipment outside of Australia and their delivery in Australia as part of the Project undertaken by Foreign Co part of a permanent establishment of Foreign Co in Australia under Article 5 of the Tax Treaty? | A1: No. | Q2: Do the activities associated with the assembly and installation of the equipment which are undertaken in Australia by Australia Sub and the activities associated with the design and construction of a Facility (but excluding supervisory activities) which are undertaken in Australia by an unrelated Australian resident Contractor Co as part of the Project give rise to a permanent establishment to Foreign Co in Australia under Article 5 of the Tax Treaty (aside from Article 5(4)) in respect of the Project? | A2: Yes. | Q3: Do the supervisory activities undertaken by Australia Sub on behalf of Foreign Co at the Facility as part of the Project give rise to a permanent establishment for Foreign Co in Australia under Article 5(4) of the Tax Treaty? | A3: Yes.