Petroleum (Timor Sea Treaty) Act 2003
Note: This is the copy of the Treaty referred to in the definition of Treaty in subsection 5(1) of this Act.Annex G under Article 13(b) of this Treaty
Taxation Code for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in Respect of Activities Connected with the Joint Petroleum Development AreaArticle 2 Personal scope
The provisions of this Taxation Code shall apply to persons who are residents of one or both of the Contracting States as well as in respect of persons who are not residents of either of the Contracting States, but only for taxation purposes related directly or indirectly to:
(a) the exploration for or the exploitation of petroleum in the JPDA; or
(b) acts, matters, circumstances and things touching, concerning, arising out of or connected with any such exploration or exploitation.