Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p43
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 43/64)
Character Range: 107945–110818

AND
FIJI
FOR
THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME

  Australia and Fiji,

DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

HAVE AGREED as follows:

ARTICLE 1

Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

ARTICLE 2

Taxes Covered

  (1) The existing taxes to which this Agreement shall apply are:

  (a) in Australia:

     the income tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of the Commonwealth of Australia; and

  (b) in Fiji:

     the income tax (including basic tax and normal tax, the nonresident dividend withholding tax, the interest withholding tax, the royalty withholding tax and the dividend tax) and the land sales tax.

SCHEDULE 2—continued

(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed under the federal law of the Commonwealth of Australia or the law of Fiji after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in the laws of their respective States relating to the taxes to which the Agreement applies, within a reasonable period of time after those changes.

ARTICLE 3

General Definitions

  (1) In 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 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 exploitation of any of the natural resources of the seabed and subsoil of the continental shelf;

     (b) the term "Fiji" means the Islands of Fiji, including the Island of Rotuma and its dependencies, and includes all areas of water which, consistently with international law, have been, or may after the date of this Agreement be, designated under the laws of Fiji as areas over which the sovereignty of Fiji may be exercised with respect to the sea, the seabed and its subsoil and the natural resources thereof;

     (c)