AUSTRALIAN TAX TREATIES
As amended by the Indian Protocol (No 1)
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 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 subparagraphs (i) to (vi) inclusive) 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 " India " means the territory of India and includes the territorial sea and the air space above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law;
(c) the terms " Contracting State " , " one of the Contracting States " and " other Contracting State " mean, as the context requires, Australia or India, the Governments of which have concluded this Agreement;
(d) the term " person " includes an individual, a company, any other body of persons and any other entity which is treated as a taxable unit for tax purposes;
(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 India, as the context requires;
(g) the term " tax " means Australian tax or Indian tax, as the context requires;
(h) the term:
(i) " Australian tax " means tax imposed by Australia; and
being tax to which this Agreement applies by virtue of Article 2, but neither term includes any amount which represents a penalty or fine or interest imposed under the law of either Contracting State relating to its tax;
(ii) " Indian tax " means tax imposed by India,
(i) 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 India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and
(j) the term " year of income " , in relation to Indian tax, means " previous year " as defined in the Income Tax Act, 1961;
(k) 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 legal person, company, partnership or association deriving its status as such from the laws in force in that Contracting State.
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 from time to time in force relating to the taxes to which this Agreement applies.
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