A permanent establishment is your place at or through which you carry on any activities or business. It also includes a place where you’re carrying on activities or business through an agent.

If you, or an agent acting on your behalf, provide a service while operating on a mobile basis or while travelling in a particular country, you are taken to provide the service through a permanent establishment in that country.

See

AML/CTF Act 2006 section 21

Coins and printed money (of Australia or a foreign country) that’s designated as legal tender, and circulates and is used and accepted as a medium of exchange in the country of issue.

See

AML/CTF Act 2006 section 5

A partnership is an association of persons (other than a company or limited partnership) carrying on business as partners or in receipt of ordinary income or statutory income jointly, or a limited partnership. 

It has the same meaning as in the Income Tax Assessment Act 1997.