Document ID: chunk:federal_register_of_legislation:C2025C00014:section:177da:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 177DA (pt 3/3)
Character Range: 1622283–1622780

partnership were an individual or a company;
 (iii) the trust estate or partnership and a foreign entity are members of the same global group.
 (8) For the purposes of this section:
 (a) treat the foreign entity mentioned in paragraph (7)(d) as having made the supply; and
 (b) treat the entity mentioned in subparagraph (7)(a)(ii) as being an Australian customer of the foreign entity; and
 (c) treat the foreign entity as having derived the ordinary income, or statutory income, from the supply.