The place where an entity carries on any activity or business in Australia or another country. You operate at or through a permanent establishment in a country if you or your agent:
- have physical offices or business premises in that country
- carry on your business in that country (even without a physical office).
AML/CTF Act 2006 section 21
Australian or foreign money (coin and notes) that is designated legal tender.
AML/CTF Act 2006 section 5