Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p13
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 13/19)
Character Range: 36978–39701

acts in the ordinary course of his or her business as a commission agent or broker and does not receive remuneration otherwise than at a rate customary in relation to dealings of that kind, not being a place where the person otherwise carries on business;
 (f) a place where the person is carrying on business through an agent:
 (i) who does not have, or does not habitually exercise, a general authority to negotiate and conclude contracts on behalf of the person; or
 (ii) whose authority extends to filling orders on behalf of the person from a stock of goods or merchandise situated in the country where the place is located, but who does not regularly exercise that authority;
  not being a place where the person otherwise carries on business; or
 (g) a place of business maintained by the person solely for the purpose of purchasing goods or merchandise.
Note: Subsection (6) treats a person as carrying on, at or through a permanent establishment that is a place described in paragraph (d) of this definition, the business of selling the goods manufactured, assembled, processed, packed or distributed by the other person as described in that paragraph.
person has the same meaning as in the Income Tax Assessment Act 1997.
pooled superannuation trust has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
post FIF abolition credit means a post FIF abolition credit arising under:
 (a) subsection 23AK(6); and
 (b) subsection 717‑220(2) of the Income Tax Assessment Act 1997; and
 (c) subsection 717‑255(2) of that Act.
post FIF abolition debit means a post FIF abolition debit arising under:
 (a) subsection 23AK(2); and
 (b) subsection 23B(1); and
 (c) subsection 717‑220(3) of the Income Tax Assessment Act 1997; and
 (d) subsection 717‑255(3) of that Act.
post FIF abolition surplus has the meaning given by section 23AK.
prescribed dual resident means a company that satisfies either of the following conditions:
 (a) the first condition is that:
 (i) the company is a resident of Australia within the meaning of subsection 6(1); and
 (ii) there is an agreement (within the meaning of the International Tax Agreements Act 1953) in force in respect of a foreign country; and
 (iii) the agreement contains a provision that is expressed to apply where, apart from the provision, the company would, for the purposes of the agreement, be both a resident of Australia and a resident of the foreign country; and
 (iv) that provision has the effect that the company is, for the purposes of the agreement, a resident solely of the foreign country;
 (b) the alternative condition is that the company:
 (i) is a resident of Australia within the meaning of subsection 6(1) for no other reason