INCOME TAX ASSESSMENT ACT 1997 - SECT 815.230 Source rules for certain arm's length profits
INCOME TAX ASSESSMENT ACT 1997 - SECT 815.230
Source rules for certain arm's length profits(1) The * arm's length profits for a * PE in Australia are taken, for the purposes of this Act, to be attributable to sources in Australia.
(2) The * arm's length profits for a * PE in an * area
covered by an international tax sharing treaty are taken, for the purposes of
this Act, to be attributable to sources in that area.