Document ID: chunk:federal_register_of_legislation:F2018L01288:reg:35
Version: federal_register_of_legislation:F2018L01288
Segment Type: reg
Provision Reference: reg 35
Character Range: 9680–11393

35    Vietnamese agreement as amended by the Vietnamese notes (No. 1)                                                                      7

 (4) For the purposes of paragraph 3A(1)(b) of the Act, the following manner of operation is prescribed for the provisions of the double tax agreements listed in the table in subsection (5) of this section:
 (a) in a case where the taxpayer is a resident of Australia—if the provision has been applied in a manner which results in an increase in:
 (i) the profits of the taxpayer which are attributable to a permanent establishment in the other Contracting State; or
 (ii) the profits attributable to the sales in the other Contracting State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
 (iii) the profits attributable to other business activities carried on in the other Contracting State of the same or similar kind as those carried on through that permanent establishment; or
 (b) in a case where the taxpayer is not a resident of Australia—if the provision has been applied in a manner which results in a decrease in:
 (i) the profits of the taxpayer which are attributable to a permanent establishment in Australia; or
 (ii) the profits attributable to the sales in Australia of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
 (iii) the profits attributable to other business activities carried on in Australia of the same or similar kind as those carried on through that permanent establishment.
 (5) The following table lists the provisions of double tax agreements for the purposes of subsection (4).

Item  Double tax agreement        Article