Document ID: chunk:federal_register_of_legislation:C2024C00823:section:69a
Version: federal_register_of_legislation:C2024C00823
Segment Type: section
Provision Reference: s 69A
Character Range: 129171–130606

69A  Conditions about residency etc.
 (1) A spectrum licence must include a condition that, at all times when the licensee derives income, profits or gains from operating radiocommunications devices under the licence or from authorising others to do so, either:
 (a) the licensee is to be an Australian resident (see subsection (3)); or
 (b) the income, profits or gains are to be attributable to a permanent establishment (see subsection (3)) in Australia through which the licensee carries on business.
 (2) A spectrum licence must include a condition that, at all times when a person (the authorised person) authorised under section 68 in relation to the licence derives income, profits or gains from operating radiocommunications devices under the licence, either:
 (a) the authorised person is to be an Australian resident; or
 (b) the income, profits or gains are to be attributable to a permanent establishment in Australia through which the authorised person carries on business.
 (3) In this section:
Australian resident has the same meaning as in the Income Tax Assessment Act 1997.
permanent establishment has the same meaning as in:
 (a) if the licensee or authorised person (as appropriate) is a resident of a country or other jurisdiction with which Australia has an agreement, within the meaning of the International Tax Agreements Act 1953—that agreement; or
 (b) in any other case—the Income Tax Assessment Act 1997.