Document ID: chunk:federal_register_of_legislation:C2025C00044:section:21
Version: federal_register_of_legislation:C2025C00044
Segment Type: section
Provision Reference: s 21
Character Range: 145242–146473

21  Permanent establishment
 (1) For the purposes of this Act, a permanent establishment of a person is a place at or through which the person carries on any activities or business, and includes a place where the person is carrying on activities or business through an agent.

Mobile services etc.
 (2) For the purposes of this Act, if:
 (a) a person; or
 (b) an agent of a person acting on behalf of the person;
provides a service while:
 (c) operating on a mobile basis; or
 (d) travelling;
in a particular country, the person is taken to provide the service at or through a permanent establishment of the person in that country.

Electronic communications
 (3) The regulations may provide that, if:
 (a) a person provides a specified service wholly or partly by means of one or more electronic communications; and
 (b) the conditions set out in the regulations are taken to be satisfied in relation to a particular country;
then:
 (c) the service is taken, for the purposes of this Act, to be provided at or through a permanent establishment of the person in that country; and
 (d) the service is taken, for the purposes of this Act, not to be provided at or through a permanent establishment of the person in another country.