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Permanent establishment

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

Physical currency

Australian or foreign money (coin and notes) that is designated legal tender.


AML/CTF Act 2006 section 5