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23 Sep 1010 Addendum to TD 2005/2 (PE and sale of stock through Australian internet website)

On 22 September 2010, the ATO issued Addendum TD 2005/2A1 to Taxation Dertermination TD 2005/2 (Income tax: does a resident of a country with which Australia has a Tax Treaty, have a permanent establishment solely from the sale of trading stock through an internet website hosted by an Australian resident internet service provider?)

The Addendum amends Taxation Determination TD 2005/2 to reflect the changes to the law caused by the repeal of inoperative provisions, and applies on and from 14 September 2006.


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