Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6c:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6C (pt 2/3)
Character Range: 65728–68265

is paid or credited to the non‑resident by whom it is derived by a person who, or by persons each of whom, is a non‑resident; and
 (b) the royalty of which the income consists is, in part only, an outgoing incurred by the person or persons by whom it is paid or credited in carrying on business in Australia at or through a permanent establishment of that person or those persons in Australia;
subsection (2) has effect in relation to so much only of the income as is attributable to so much of the royalty as is an outgoing so incurred.
 (5) In subsection (6), a reference to a relevant person is a reference to the Commonwealth, a State, an authority of the Commonwealth or of a State or a person who is, or persons at least 1 of whom is, a resident.
 (6) For the purposes of paragraphs (1)(a) and (3)(b), where:
 (a) royalty is paid or credited, after the commencement of this subsection, to a non‑resident by a relevant person carrying on business in a country outside Australia; and
 (b) the royalty or a part of the royalty:
 (i) is incurred by the relevant person in gaining or producing income that is derived by the relevant person otherwise than in carrying on business in a country outside Australia at or through a permanent establishment of the relevant person in that country or is incurred by the relevant person for the purpose of gaining or producing income to be so derived; or
 (ii) is incurred by the relevant person in carrying on business for the purpose of gaining or producing income and is reasonably attributable to income that is derived, or may be derived, by the relevant person otherwise than in so carrying on business at or through a permanent establishment of the relevant person in a country outside Australia;
the royalty or the part of the royalty, as the case may be, is not an outgoing incurred by the relevant person in carrying on business in a country outside Australia at or through a permanent establishment of the relevant person in that country.
 (7) For the purposes of paragraphs (1)(b) and (4)(b), where:
 (a) royalty is paid or credited, after the commencement of this subsection, to a non‑resident by another person or other persons (in this subsection referred to as the payer), being:
 (i) another person who is carrying on business in Australia and is a non‑resident; or
 (ii) other persons who are carrying on business in Australia and each of whom is a non‑resident; and
 (b) the royalty or a part of the royalty:
 (i) is incurred by the payer in gaining or producing income that is