Document ID: chunk:federal_register_of_legislation:C2010C00645:clause:1_44
Version: federal_register_of_legislation:C2010C00645
Segment Type: clause
Provision Reference: sch 1 cl 44
Character Range: 12106–12929

44  Paragraph 136AE(5)(a)
Repeal the paragraph, substitute:
 (a) a taxpayer:
 (i) is a partnership and carries on a business in a country other than Australia at or through a permanent establishment of the taxpayer in that other country; or
 (ii) is a partnership and carries on a business in an area covered by an international tax sharing treaty; or
 (iii) carries on a business in Australia at or through a permanent establishment of the taxpayer in Australia and is a partnership in which any of the partners is a non‑resident; or
 (iv) carries on a business in an area covered by an international tax sharing treaty and also carries on a business somewhere else in Australia at or through a permanent establishment of the taxpayer in Australia and is a partnership in which any of the partners is a non‑resident; and