# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 7


An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such brokers or agents are acting in the ordinary course of their business as such.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/7 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

