LAW 6001 Taxation Law Assessment Brief 3 Case Study

Question 2 (9 marks)

A non-resident manufacturer based in the US derives profits from sales to Australian customers. The US manufacturer has a sales representative in Australia operating out of a serviced office, and this sales representative has been instrumental in obtaining orders from Australian customers.

Required:

With reference to the relevant Double Tax Agreement determine whether the profits from the Australian sales by this US manufacturer taxable in Australia?