Commonwealth Consolidated Acts

RADIOCOMMUNICATIONS ACT 1992 - SECT 69A

             (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 an authorised person (see subsection (3)) derives income, profits or gains from allowing third parties to operate 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 .

"authorised person" means a person authorised under section 68 by the licensee of a spectrum licence to operate radiocommunications devices under the licence.

"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 .