Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 121EA

                   For a thing done by an OBU to be an OB activity, it is necessary that, when the thing is done:

                     (a)  the OBU is a resident and the thing is not done in carrying on business in a country outside Australia at or through a permanent establishment of the OBU; or

                     (b)  the OBU is a non‑resident and the thing is done in carrying on business in Australia at or through a permanent establishment of the OBU.