Document ID: chunk:federal_register_of_legislation:C2005A00064:clause:1_8
Version: federal_register_of_legislation:C2005A00064
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 7781–8539

8  Paragraph 115‑280(1)(b)
Repeal the paragraph, substitute:
 (b) when the dividend is paid, either you are an Australian resident or you are an individual who is a foreign resident and carries on business in Australia at or through your permanent establishment 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 individual; or
 (ii) subsection 6(1) of that Act, if there is no such agreement; and
 (ba) if, when the dividend is paid, you are an individual who is a foreign resident and has in Australia such a permanent establishment—the dividend is attributable to the permanent establishment; and