Statute
Section 121EA — Income Tax Assessment Act 1936: OBU requirement
Text of the provision Official document
For a thing done by an OBU to be an OB activity, it is necessary that, when the thing is done: (a) the OBU is a resident and the thing is not done in carrying on business in a country outside Australia at or through a permanent establishment of the OBU; or (b) the OBU is a non-resident and the thing is done in carrying on business in Australia at or through a permanent establishment of the OBU.
Official source: Federal Register of Legislation
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