Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 121EA

OBU requirement

    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.


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