Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A spectrum licence must include a condition that, at all times when the licensee derives income, profits or gains from operating radiocommunications devices under the licence or from authorising others to do so, either:
(a) the licensee is to be an Australian resident (see subsection (3)); or
(b) the income, profits or gains are to be attributable to a permanent establishment (see subsection (3)) in Australia through which the licensee carries on business.
(2) A spectrum licence must include a condition that, at all times when a person (the authorised person ) authorised under section 68 in relation to the licence derives income, profits or gains from operating radiocommunications devices under the licence, either:
(a) the authorised person is to be an Australian resident; or
(b) the income, profits or gains are to be attributable to a permanent establishment in Australia through which the authorised person carries on business.
(3) In this section:
"Australian resident" has the same meaning as in the Income Tax Assessment Act 1997 .
"permanent establishment" has the same meaning as in:
(a) if the licensee or authorised person (as appropriate) is a resident of a country or other jurisdiction with which Australia has an agreement, within the meaning of the International Tax Agreements Act 1953 --that agreement; or
(b) in any other case--the Income Tax Assessment Act 1997 .