Australia / Singapore · Article 4 · Australia–Singapore 1969 Agreement

Article 4 1. For the purposes of this Agreement the term “permanent establishment” in relation to an enterprise means a fixed place of trade or business in which the trade or business of the enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes— (a) a management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, quarry or other place of extraction of natural resources; (g) an agricultural, pastoral, forestry or plantation property; (h) a building site or a construction, installation or assembly project which exists for more than six months. 3. The term “permanent establishment” shall not be deemed to include— (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of trade or business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise; or (e) the maintenance of a fixed place of trade or business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising or scientific research.

4. An enterprise of one of the Contracting States shall be deemed to have a permanent establishment in the other Contracting State and to carry on trade or business through that permanent establishment if— (a) it carries on supervisory activities in that other Contracting State for more than six months in connection with a building site, or a construction, installation or assembly project which is being undertaken, in that other Contracting State; or (b) substantial equipment is in that other Contracting State being used or installed by, for or under contract with the enterprise. 5. A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State (other than an agent of independent status to whom paragraph 6 of this Article applies) shall be deemed to be a permanent establishment of that enterprise in the first-mentioned Contracting State— (a) if he has, and habitually exercises in that first-mentioned Contracting State, an authority to conclude contracts on behalf of the enterprise and his activities are not limited solely to the purchase of goods or merchandise for the enterprise; (b) if there is maintained in that first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he habitually fills orders on behalf of the enterprise; or (c) if in so acting he manufactures or processes in that first-mentioned Contracting State any goods for the enterprise. 6. An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on trade or business in that other Contracting State through a broker, a general commission agent or any other agent of independent status, where such a person is acting in the ordinary course of his business as a broker, a general commission agent or other agent of independent status. 7. The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on trade or business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. 8. Where an enterprise of one of the Contracting States sells goods manufactured, assembled, processed, packed or distributed in the other Contracting State by an industrial or commercial enterprise for, or at, or to the order of, that first-mentioned enterprise and— (a) either enterprise participates directly or indirectly in the management, control or capital of the other enterprise; or (b) the same persons participate directly or indirectly in the management, control or capital of both enterprises, then, for the purposes of this Agreement that first-mentioned enterprise shall be deemed to have a permanent establishment in the other Contracting State and to carry on trade or business in the other Contracting State through that permanent establishment.

Source & edition

Income Tax (International Agreements) Act 1969, No. 24 of 1969, Fifth Schedule

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Complete Fifth Schedule1969Singapore Agreement, ending before Sixth ScheduleJapan Agreement; parent as-made1969 Act extraction complete.

Unit citation: Income Tax (International Agreements) Act 1969, No. 24 of 1969, Fifth Schedule
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Source language clause (not a claim of supplied translations): DONE in duplicate at Canberra this Eleventh day of February of the year one thousand nine hundred and sixty-nine in the English language.

Edition

1969 base Agreement, signed 11 February 1969; 1989 and 2009 Protocols retained separately; MLI modifications not incorporated

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Signature

1969-02-11

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