General definitions

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..... ritory 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, c .....

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..... 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 .....

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..... sed 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 associat .....

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