Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p31
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 74135–76877

income from sources in Switzerland, a person who is subject to Australian tax on income which is from sources in Australia shall not be treated as a resident of Australia unless the income from sources in Switzerland is subject to Australian tax or, if that income is exempt from Australian tax, it is so exempt solely because it is subject to Swiss tax.
       (b) For the purposes of this Agreement, a person is a resident of Switzerland if the person is subject to unlimited tax liability in Switzerland.
(2) Where by reason of the preceding provisions of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
     (a) he shall be deemed to be a resident solely of the Contracting State in which he has a permanent home available to him;
     (b) if he has a permanent home available to him in both Contracting States, or if he does not have a permanent home available to him in either of them, he shall be deemed to be a resident solely of the Contracting State with which his personal and economic relations are the closer.
(3) Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.
SCHEDULE 15—continued
ARTICLE 5
Permanent Establishment
(1) For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
(2) The term "permanent establishment" shall include especially—
     (a) a place of management;
     (b) a branch;
     (c) an office;
     (d) a factory;
     (e) a workshop;
     (f) a mine, quarry or other place of extraction of natural resources;
     (g) an agricultural, pastoral or forestry property;
     (h) a building site or construction, installation or assembly project which exists for more than twelve months.
(3) 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 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 delivery;
     (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)