Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p11
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 24566–27331

that income is exempt from Australian tax, it is so exempt solely because it is subject to Philippine tax.
(3) Where by reason of the preceding provisions of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules—
     (a) he shall be deemed to be a resident solely of the Contracting State in which he has a permanent home available to him;
     (b) if he has a permanent home available to him in both Contracting States, or if he does not have a permanent home available to him in either of them, he shall be deemed to be a resident solely of the Contracting State with which his personal and economic relations are the closer.
(4) For the purposes of the last preceding paragraph, an individual's citizenship of a Contracting State shall be a factor in determining the degree of his personal and economic relations with that Contracting State.
(5) Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which it is incorporated, created or organized.
ARTICLE 5
Permanent Establishment
(1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2) The term "permanent establishment" shall include especially—
     (a) a place of management;
     (b) a branch;
     (c) an office;
     (d) a factory;
     (e) a workshop;
     (f) a mine, oil or gas well, quarry or other place of extraction of natural resources;
     (g) an agricultural, pastoral or forestry property;
     (h) a building site or construction, installation or assembly project, or supervisory activities in connection therewith where such site, project or activity continues for more than six months;
     (i) premises used as a sales outlet;
     (j) a warehouse, in relation to a person providing storage facilities for others;
     (k) a place in one of the Contracting States through which an enterprise of the other Contracting State furnishes services, including consultancy services, for a period or periods aggregating more than six months in any taxable year or year of income, as the case may be, in relation to a particular project, or to any project connected therewith.
(3) Notwithstanding the preceding provisions of this Article, an enterprise shall not be deemed to have a permanent establishment merely by reason of—
     (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
     (b) the maintenance of a stock of goods or merchandise