Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6c:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6C (pt 3/3)
Character Range: 68053–68974

(ii) other persons who are carrying on business in Australia and each of whom is a non‑resident; and
 (b) the royalty or a part of the royalty:
 (i) is incurred by the payer in gaining or producing income that is derived by the payer in carrying on business in Australia at or through a permanent establishment of the payer in Australia or is incurred by the payer for the purpose of gaining or producing income to be so derived; or
 (ii) is incurred by the payer in carrying on a business for the purpose of gaining or producing income and is reasonably attributable to income that is derived, or may be derived, by the payer in so carrying on business at or through a permanent establishment of the payer in Australia;
the royalty or the part of the royalty, as the case may be, is an outgoing incurred by the payer in carrying on business in Australia at or through a permanent establishment of the payer in Australia.