Document ID: chunk:federal_register_of_legislation:C2010C00645:clause:1_46
Version: federal_register_of_legislation:C2010C00645
Segment Type: clause
Provision Reference: sch 1 cl 46
Character Range: 13390–14287

46  Paragraph 136AE(6)(a)
Repeal the paragraph, substitute:
 (a) a taxpayer:
 (i) is the trustee of a trust estate and carries on a business in a country other than Australia at or through a permanent establishment of the taxpayer in that other country; or
 (ii) is the trustee of a trust estate and carries on a business in an area covered by an international tax sharing treaty; or
 (iii) carries on a business in Australia at or through a permanent establishment of the taxpayer in Australia and is the trustee of a trust estate of which any of the beneficiaries is a non‑resident; or
 (iv) carries on a business in an area covered by an international tax sharing treaty and also carries on a business somewhere else in Australia at or through a permanent establishment of the taxpayer in Australia and is the trustee of a trust estate of which any of the beneficiaries is a non‑resident; and