Commonwealth Consolidated Acts

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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.



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