Private ruling: Foreign income, residency and permanent establishment
Date of advice: 11 July 2019
Published: August 2019

Ruling: A1: The Commissioner has ruled on each of the specific questions.




Subject: Foreign income, residency and permanent establishment: In order to protect the privacy and commercial in-confidence components of this private ruling, the following summary is provided: | Issue: This ruling concerned company residency in a foreign country, its farming operations and treatment of income.