AUSTRALIAN TAX TREATIES
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
For the purposes of this Convention, unless the context otherwise requires:
(a) the term " Australia " , when used in a geographical sense, excludes all external territories other than:
(i) the Territory of Norfolk Island;
(ii) the Territory of Christmas Island;
(iii) the Territory of Cocos (Keeling) Islands;
(iv) the Territory of Ashmore and Cartier Islands;
(v) the Territory of Heard Island and McDonald Islands; and
and includes any area adjacent to the territorial limits of Australia (including the Territories specified in this subparagraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural resources of the seabed and subsoil of the continental shelf;
(vi) the Coral Sea Islands Territory,
(b) the term " France " means the European and Overseas Departments of the French Republic including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and the superjacent waters;
(c) the terms " Contracting State " , " a Contracting State " and " the other Contracting State " mean Australia or France, as the context requires;
(d) the term " person " includes an individual, a company and any other body of persons;
(e) the term " company " means any body corporate or any entity which is treated as a company or body corporate for tax purposes;
(f) the term " enterprise " applies to the carrying on of any business;
(g) the terms " enterprise of a Contracting State " and " enterprise of the other Contracting State " mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(h) the term " Australian tax " means tax imposed by Australia, being tax to which this Convention applies by virtue of paragraphs 1 and 2 of Article 2 ;
(i) the term " French tax " means tax imposed by France, being tax to which this Convention applies by virtue of paragraphs 1 and 2 of Article 2 ;
(j) the term " competent authority " means in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner and in the case of France, the minister in charge of the budget or an authorised representative of the minister;
(k) the term " business " includes the performance of professional services and of other activities of an independent character;
(l) the term " international traffic " means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely from a place or between places in the other Contracting State. 2.
In this Convention, the terms " Australian tax " and " French tax " do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes referred to in Article 2 . 3.
As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State concerning the taxes to which the Convention applies, any meaning under the applicable tax law of that State prevailing over a meaning given to the term under other law of that State.