TD 94/D40W — Withdrawal - Do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business? · Tullian
Withdrawal - Do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?