1035Profits from agencies, etc.

[ITA67 s201]

^[1]>A non-resident person^<[1][1]>Subject to section 1035A, a non-resident person^<[1] shall be assessable and chargeable to income tax in respect of any profits or gains arising, whether directly or indirectly, through or from any factorship, agency, receivership, branch or management, and shall be so assessable and chargeable in the name of the factor, agent, receiver, branch or manager.