Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Act, a permanent establishment of a person is a place at or through which the person carries on any activities or business, and includes a place where the person is carrying on activities or business through an agent.
Mobile services etc.
(2) For the purposes of this Act, if:
(a) a person; or
(b) an agent of a person acting on behalf of the person;
(c) operating on a mobile basis; or
(d) travelling;
in a particular country, the person is taken to provide the service at or through a permanent establishment of the person in that country.
(3) The regulations may provide that, if:
(a) a person provides a specified service wholly or partly by means of one or more electronic communications; and
(b) the conditions set out in the regulations are taken to be satisfied in relation to a particular country;
then:
(c) the service is taken, for the purposes of this Act, to be provided at or through a permanent establishment of the person in that country; and
(d) the service is taken, for the purposes of this Act, not to be provided at or through a permanent establishment of the person in another country.