Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p26
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 26/64)
Character Range: 65987–68778

person manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise;

     (d) the person's activities consist wholly or principally of securing orders in the first-mentioned State for the enterprise or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it.

(6) An enterprise shall not be deemed to have a permanent establishment merely by reason of:

     (a) the use of facilities solely for the purpose of storage, display or occasional delivery of goods or merchandise belonging to the enterprise;

     (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or occasional delivery;

SCHEDULE 2—continued

     (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

     (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;

     (e) the maintenance of a fixed place of business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising or scientific research.

(7) An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a person who is a broker, general commission agent or any other agent of an independent status and is acting in the ordinary course of the person's business as such a broker or agent.

(8) The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself make either company a permanent establishment of the other.

(9) The principles set forth in the preceding paragraphs of this Article shall be applied in determining for the purposes of paragraph (5) of Article 11 and paragraph (5) of Article 12 whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of one of the Contracting States, has a permanent establishment in one of the Contracting States.

ARTICLE 6

Income from Real Property

(1) Income from real property may be taxed in the Contracting State in which that property is situated.

(2) For the purposes of this Article, the term "real property":

     (a) in the case of Australia, has the meaning which it has under the laws of Australia and shall include:

         (i) a