Australia Updates Tax Ruling on Permanent Establishment in Extraordinary Circumstances Such as the COVID-19 Pandemic

The Australian Taxation Office has published Taxation Ruling 2002/5A3 - Addendum for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling 2002/5 to include an example of when a period of six months or more would not constitute temporal permanence. In general, if a business operates at or through a place continuously for six months or more, that place will be tempora…
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