Document ID: chunk:federal_register_of_legislation:F2018L01288:reg:6
Version: federal_register_of_legislation:F2018L01288
Segment Type: reg
Provision Reference: reg 6
Character Range: 3522–4886

6  Correlative relief for juridical double taxation—double tax agreements applying to Australia
 (1) For the purposes of paragraph 3A(1)(b) of the Act, the following manner of operation is prescribed for the provisions of the double tax agreements listed in the table in subsection (3) of this section:
 (a) in a case where the taxpayer is a resident of Australia—if the provision has been applied in a manner which increases the profits of the taxpayer which are attributable to a permanent establishment in the other Contracting State;
 (b) in a case where the taxpayer is not a resident of Australia—if the provision has been applied in a manner which decreases the profits of the taxpayer which are attributable to a permanent establishment in Australia.
 (2) In subsection (1), profits includes:
 (a) income or profits within the meaning of the Malaysian agreement as amended by the Malaysian protocol (No. 1), the Malaysian protocol (No. 2) and the Malaysian protocol (No. 3); or
 (b) business profits within the meaning of the United States convention as amended by the United States protocol (No. 1).
 (3) The following table lists the provisions of double tax agreements for the purposes of subsection (1).

Item  Double tax agreement                                                                                                                 Article