AUSTRALIAN TAX TREATIES

Chilean Convention  

CONVENTION BETWEEN AUSTRALIA AND THE REPUBLIC OF CHILE FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FRINGE BENEFITS AND THE PREVENTION OF FISCAL EVASION  

CHAPTER II - DEFINITIONS  

ARTICLE 3   General Definitions  

1.  
For the purposes of this Convention, unless the context otherwise requires:


a) the term

"Australia"
means the Commonwealth of Australia and, 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

(vi) the Coral Sea Islands Territory,
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 exclusive economic zone or the seabed and subsoil of the continental shelf;


b) the term

"Chile"
means the Republic of Chile and, when used in a geographical sense, includes any area outside the territorial sea designated under the laws of the Republic of Chile and in accordance with international law as an area within which the Republic of Chile may exercise sovereign rights with regard to the seabed and subsoil and their natural resources;


c) the terms

"a Contracting State"
and "the other Contracting State"
mean, as the context requires, Australia or Chile respectively;


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 that is treated as a company or body corporate for tax purposes;


f) 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;


g) the term

"international traffic"
means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State;


h) the term

"competent authority"
means:


(i) in Australia, the Commissioner of Taxation or an authorised representative of the Commissioner; and

(ii) in Chile, the Minister of Finance or an authorised representative of the Minister;


i) the term

"national"
in relation to a Contracting State, means:


(i) any individual possessing the nationality or citizenship of that Contracting State; and

(ii) any company deriving its status as such from the laws in force in that Contracting State;


j) the term

"tax"
means Australian tax or Chilean tax as the context requires, but does not include any penalty or interest imposed under the law of either Contracting State relating to its tax.

2.  
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.




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