AUSTRALIAN TAX TREATIES

Chinese Agreement  

Chinese Airline Profits Agreement  

ARTICLE 2   General Definitions  

(1)  
In this Agreement:


(a) the terms " Contracting State " , " one of the Contracting States " and " other Contracting State " mean Australia or the People ' s Republic of China, the Governments of which have concluded this Agreement;


(b) the term " enterprise of one of the Contracting States " means an enterprise that is designated, under an Agreement made between the Governments of the Contracting States, to operate authorised scheduled air services between those States and that has its place of effective management in Australia or in the People ' s Republic of China; and


(c) the term " tax " means the taxes to which this Agreement applies by virtue of Article 1 and which are imposed by Australia or by the People ' s Republic of China,

as the context requires.

(2)  
In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which this Agreement applies.




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