Section 1039 Restrictions on chargeability

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(1) Nothing in this Chapter shall render a non-resident person chargeable in the name of―

(a) a broker or general commission agent, or

(b) an agent, not being―

(i) an authorised person carrying on the regular agency of the non-resident person, or

(ii) a person chargeable as if that person were an agent in pursuance of this Chapter,

in respect of profits or gains arising from sales or transactions carried out through such a broker or agent.

What happens if I am a non-resident who carries on business in the State through a broker?

(1) As a non-resident who carries on business in the State through a broker or general commission agent, you are not chargeable to tax in the name of that agent....

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(2) The fact that a non-resident person executes sales or carries out transactions with other non-residents in circumstances which would make that person chargeable in pursuance of this Chapter in the name of a resident person shall not of itself make that person chargeable in respect of profits arising from those sales or transactions.

What transactions by me as a non-resident are relevant in deciding whether I am chargeable in the name of a resident?

(2) Your transactions with other non-residents are not taken into account in deciding whether you are chargeable in the name of a resident.