Document ID: chunk:federal_register_of_legislation:C2014A00110:clause:3_6
Version: federal_register_of_legislation:C2014A00110
Segment Type: clause
Provision Reference: sch 3 cl 6
Character Range: 59402–59961

6  Section 855‑15 (cell at table item 3, column headed "Description")
Repeal the cell, substitute:
A *CGT asset that:
(a) you have used at any time in carrying on a *business through:
(i) if you are a resident in a country that has entered into an *international tax agreement with Australia containing a *permanent establishment article—a permanent establishment (within the meaning of the relevant international tax agreement) in Australia; or
(ii) otherwise—a *permanent establishment in Australia; and
(b) is not covered by item 1, 2 or 5 of this table