Commonwealth Numbered Acts Commonwealth Numbered Acts(1) This section applies to a Constituent Entity of an MNE Group if it is a Permanent Establishment.
(2) For the purposes of this Act, if paragraph 19(1)(a), (b) or (c) applies in relation to the Permanent Establishment, the Permanent Establishment is located in the jurisdiction mentioned in that paragraph.
(3) For the purposes of this Act, if paragraph 19(1)(d) applies in relation to the Permanent Establishment, the Permanent Establishment is a Stateless Constituent Entity of the MNE Group.