The Australian Taxation Office (ATO) has announced that it has ceased its compliance approach regarding permanent establishments and businesses with an unplanned employee presence in Australia due to international COVID-19 travel restrictions from 1 January 2022. The compliance approach and its end from 1 January 2022 are described in the ATO guidance on working out residency as follows:
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Permanent establishment
COVID-19 has resulted in overseas travel restrictions. Foreign companies …