Document ID: chunk:federal_register_of_legislation:C2005A00064:clause:1_10
Version: federal_register_of_legislation:C2005A00064
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 8592–9302

10  At the end of section 207‑75
Add:

 (2) An entity that receives a *distribution also satisfies the residency requirement at the time the distribution is made if the entity at that time:
 (a) is a company or an individual; and
 (b) is a foreign resident; and
 (c) carries on business in Australia at or through a permanent establishment of the entity in Australia, being a permanent establishment within the meaning of:
 (i) a double tax agreement (as defined in Part X of the Income Tax Assessment Act 1936) that relates to a foreign country and affects the entity; or
 (ii) subsection 6(1) of that Act, if there is no such agreement;
and the distribution is attributable to the permanent establishment.