Taxation Administration Act 1953
12‑410 Entity to whom payment is made12‑410 Entity to whom payment is made
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12‑410 Entity to whom payment is made
(1) An entity (the recipient) is covered by this section for a payment made to it by another entity (the payer) if: (a) according to any record that is in the payer’s possession, or is kept or maintained on the payer’s behalf, the recipient has an address outside Australia; or (b) the payer is authorised to make the payment to a place outside Australia. (2) However, a recipient is not covered by this section for a payment if, at the time the payment was made, a *business the recipient carries on is carried on at or through an *Australian permanent establishment and the payment is attributable to that establishment.