General Definitions

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..... eeling) 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 subparagraphs (i) to (vi) inclusive) in respect of which there is for the time being in force, consistently with internation .....

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..... eans anybody 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 .....

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..... 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 r .....

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