69AConditions about residency etc.

#### 69A Conditions about residency etc. (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.