Document ID: chunk:federal_register_of_legislation:C2010C00645:clause:1_42
Version: federal_register_of_legislation:C2010C00645
Segment Type: clause
Provision Reference: sch 1 cl 42
Character Range: 10882–11645

42  Paragraph 136AE(4)(a)
Repeal the paragraph, substitute:
 (a) a taxpayer (other than a partnership or trustee):
 (i) is a resident 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 resident and carries on a business in an area covered by an international tax sharing treaty; or
 (iii) is a non‑resident and carries on a business in Australia at or through a permanent establishment of the taxpayer in Australia; or
 (iv) is a non‑resident and 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