Document ID: chunk:federal_register_of_legislation:C2025C00044:section:1
Version: federal_register_of_legislation:C2025C00044
Segment Type: section
Provision Reference: s 1
Character Range: 128393–129398

1                            providing a service specified in the regulations  the person who, under the regulations, is taken to be the person to whom the service is provided

Geographical link
 (6) An item of a table in this section, other than item 32A of table 1, does not apply to the provision by a person of a service to a customer unless:
 (a) the service is provided at or through a permanent establishment of the person in Australia; or
 (b) both of the following subparagraphs apply:
 (i) the person is a resident of Australia;
 (ii) the service is provided at or through a permanent establishment of the person in a foreign country; or
 (c) both of the following subparagraphs apply:
 (i) the person is a subsidiary of a company that is a resident of Australia;
 (ii) the service is provided at or through a permanent establishment of the person in a foreign country.
Note: For resident, see section 14.

Amendment of items
 (7) The regulations may amend an item of a table in this section.