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Mining tax is still under debate i believe, again i have not been able to keep on track for this topic.
In relation to your question, one would need a lot of information to make a tax interpretation.
What does the company do?
does it have permanent establishment in AU? - put this question in another way, how does it operates in Au? Company, partnership, Joint-venture, trust or others.
Does it have an office or offices in Au?
in relation to this project or profit-making undertaking, who is making decisions, who have effective management control?
What is the source of income? |
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