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4.5. PE Risk Grid for Foreign Entities Involved in Business Activities

The grid depicts the potential risk of having a taxable presence amounting to a PE in Australia under Australian domestic law in the situations described in the grid.

ACTIVITY                               POTENTIAL PE RISK
                                      High Moderate Remote
Market research                        √
Solicitation                                √
Procurement                               √       
Provision of services                       √       
Secondment of personnel                        √
Commissionaire and similar                        √
Post-restructuring low-risk activity              √           
Ownership, rental/operation of real estats √                
FORCE OF ATTRACTION                                        NO
BRANCH PROFITS TAX                                       NO