Entity to whom payment is made
12-410 Entity to whom payment is made
An entity (the recipient) is covered by this section for a payment made to it by another entity (the payer) if:
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
the payer is authorised to make the payment to a place outside Australia.
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.
This Act’s bill:Second reading speech
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