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.
In this Agreement, 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 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 " Poland " means the territory of the Republic of Poland, including any area outside its territorial sea within which under the laws of Poland and in accordance with international law the sovereign rights of Poland with respect to the seabed and its subsoil and their natural resources may be exercised;
(c) the terms " Contracting State " , " one of the Contracting States " and " other Contracting State " mean Australia or Poland, 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 terms " enterprise of one of the Contracting States " and " enterprise of the other Contracting State " mean an enterprise carried on by a resident of Australia or an enterprise carried on by a resident of Poland, as the context requires;
(g) the term " tax " means Australian tax or Polish tax, as the context requires;
(h) the term " Australian tax " means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;
(i) the term " Polish tax " means tax imposed by Poland, being tax to which this Agreement applies by virtue of Article 2;
(j) the term " international traffic " means any transport by a ship or aircraft except where the ship or aircraft is operated solely between places within one of the Contracting States;
(k) 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 Poland, the Minister of Finance or an authorised representative of the Minister. 2.
In this Agreement, the terms " Australian tax " and " Polish tax " do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2. 3.
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, in force at the time of that application.