Document ID: chunk:federal_register_of_legislation:C2025C00014:section:447:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 447 (pt 2/4)
Character Range: 2068879–2071548

were manufactured was an associate of the company and a Part X Australian resident;
 (B) the raw materials or goods from which the manufactured goods were manufactured were sold to the company by an associate of the company who was not a Part X Australian resident, in the course of a business carried on by the associate at or through a permanent establishment of the associate in Australia;
 (iv) the income does not pass the substantial manufacture test set out in subsection (4A);
 (d) income from the sale of goods (in this paragraph called the manufactured goods) by the company where all of the following conditions are satisfied:
 (i) the manufactured goods were manufactured by the company;
 (ii) any of the raw materials or goods from which the manufactured goods were manufactured were sold to the company by another entity;
 (iii) either of the following sub‑subparagraphs applies at the time of the purchase of the manufactured goods from the company:
 (A) the purchaser of the manufactured goods from the company was an associate of the company and a Part X Australian resident;
 (B) the purchaser of the manufactured goods from the company was an associate of the company who was not a Part X Australian resident and the purchase was made in the course of a business carried on by the purchaser at or through a permanent establishment of the purchaser in Australia;
 (iv) the income does not pass the substantial manufacture test set out in subsection (4A);
 (e) income from the sale of goods (in this paragraph called the primary production goods) by the company where all of the following conditions are satisfied:
 (i) the primary production goods were:
 (A) primary products produced, raised or grown by the company; or
 (B) goods manufactured by the company, in whole or in part, from primary products produced, raised or grown by the company;
 (ii) any of the propagative material from which the primary products were produced, raised or grown was sold to the company by another entity;
 (iii) either of the following sub‑subparagraphs applies at the time of the sale to the company of the propagative material:
 (A) the entity who sold the propagative material to the company was an associate of the company and a Part X Australian resident;
 (B) the propagative material was sold to the company by an associate of the company who was not a Part X Australian resident, in the course of a business carried on by the associate at or through a permanent establishment of the associate in Australia;
 (iv) the income does not pass the substantial production test set out in subsection (4B);
 (f) income from the sale of goods (in this paragraph called