Document ID: chunk:federal_register_of_legislation:C2004A00445:clause:1_34
Version: federal_register_of_legislation:C2004A00445
Segment Type: clause
Provision Reference: sch 1 cl 34
Character Range: 52453–53501

34  After subsection 3(11)
Insert:

 (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.