Document ID: chunk:federal_register_of_legislation:C2024A00132:section:42
Version: federal_register_of_legislation:C2024A00132
Segment Type: section
Provision Reference: s 42
Character Range: 50704–51247

42  Location of a Permanent Establishment
 (1) This section applies to a Constituent Entity of an MNE Group if it is a Permanent Establishment.
 (2) For the purposes of this Act, if paragraph 19(1)(a), (b) or (c) applies in relation to the Permanent Establishment, the Permanent Establishment is located in the jurisdiction mentioned in that paragraph.
 (3) For the purposes of this Act, if paragraph 19(1)(d) applies in relation to the Permanent Establishment, the Permanent Establishment is a Stateless Constituent Entity of the MNE Group.