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Helicopter is large enough to be a PE

|Treaty Development|Australia-Norway
Australia-Norway

The Australian Taxation Office released Interpretative Decision ID 2006/314 in which it states that the size of a helicopter makes it large enough to constitute a permanent establishment.

The Interpretative Decision considers a situation where a helicopter, which is able to transport 15 to 18 passengers, is leased by a Norwegian company, without any other presence in Australia, to an Australian resident to be used to transport workers within Australia.

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