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You are here: Australian Digital Collections / Classic Texts in Australian and International Taxation Law


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PART I. — GENERAL DESCRIPTION OF DIRECT-TAX SYSTEM1
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PART II. — TAXATION OF FOREIGN AND NATIONAL ENTERPRISES
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PART III. — METHODS OF ALLOCATING TAXABLE INCOME
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A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
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I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
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II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
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(a) INDUSTRIAL AND COMMERCIAL ENTERPRISES
   
1. Selling Establishments
   
2 and 3. Manufacturing and Processing Establishments
   
4. Buying Establishments
   
5. Research and Statistical Establishments, Display Rooms, etc
   
(b) OTHER KINDS OF ENTERPRISE
   
B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
   
C. HOLDING COMPANIES
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Annex


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5. Research and Statistical Establishments, Display Rooms, etc

These and other establishments not engaging in any industrial or commercial operation and participating only indirectly in the profit-making activities of the enterprise are not taxable.

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