Commonwealth Numbered Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 39

Carrying on an enterprise in Australia
An * enterprise is carried on in Australia if the enterprise is carried on through:

(a)
a permanent establishment (as defined in subsection 6(1) of the * ITAA 1936); or

(b)
a place that would be such a permanent establishment if paragraph (e), (f) or (g) of that definition did not apply.



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