Article 3 - General definitions - Australia

ARTICLE III GENERAL DEFINITIONS 1. 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 (vi) the Coral Sea Islands Territory, and includes any area adjacent to the temtorial limits of Australia [including the territories specified in sub-paragraphs (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; (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 (j) Indian tax means tax imposed by India, 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; (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 (ii) the term year of income , in relation to Indian tax, means previous year as defined in the Income-tax Act, 1961. 1 [ (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. ] 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 from time to time in force relating to the taxes to which this Agreement applies. ************** NOTES:- 1 . Inserted vide Notification No. 74/2013 dated September 20, 2013 w.e.f. The provisions of the Protocol annexed hereto shall be given effect to and shall be deemed to have been given effect to in the Union of India in accordance with Article 7 of the said Protocol, namely:- (i) in respect of Articles 1, 2 and 3 of the said Protocol, for the Financial Year 2014-15 and subsequent financial years;