The Australian Taxation Office has published Taxation Ruling 2002/5A3 - Addendum for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling 2002/5 to include an example of when a period of six months or more would not constitute temporal permanence. In general, if a business operates at or through a place continuously for six months or more, that place will be temporally permanent for the purpose of determining a permanent establishment.
The Addendum applies retroa…