Document ID: chunk:federal_register_of_legislation:C2024C00814:section:3:p3
Version: federal_register_of_legislation:C2024C00814
Segment Type: section
Provision Reference: s 3 (pt 3/3)
Character Range: 8866–10731

where the enterprise carries on a business in the other Contracting State through a permanent establishment in the other Contracting State;
for the purpose of determining whether the beneficiary's share of the income may be taxed in Australia in accordance with the business profits article:
 (c) the beneficiary shall be deemed to carry on in Australia, through a permanent establishment in Australia, the business carried on in Australia by the trustee; and
 (d) the beneficiary's share of the income shall be deemed to be attributable to that permanent establishment.
 (11A) If:
 (a) the licensee of a spectrum licence (within the meaning of the Radiocommunications Act 1992), or a person authorised under section 68 of that Act by the licensee, derives income from operating radiocommunications devices (within the meaning of that Act) under the licence or from authorising others to do so; and
 (b) the licensee or authorised person is a resident of a country (other than Australia), or a territory (other than an Australian‑controlled territory), to whose residents an agreement applies; and
 (c) under the agreement, the income is to be dealt with in accordance with the business profits article of the agreement referred to in paragraph 3(11)(b);
for the purpose of determining whether the income may be taxed in Australia in accordance with the business profits article:
 (d) the licensee or authorised person is taken to carry on a business, through a permanent establishment, in Australia; and
 (e) the income is taken to be attributable to that permanent establishment.
 (12) In subsections (11) and (11A):
Contracting State, in relation to an agreement, means a country which, or the government of which, is a party to the agreement.
income includes profit.
permanent establishment in relation to an agreement, has the same meaning as in the agreement.