Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.230

  (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.