Document ID: chunk:federal_register_of_legislation:C2004A00987:schedule:46:p1
Version: federal_register_of_legislation:C2004A00987
Segment Type: schedule
Provision Reference: sch 46 (pt 1/21)
Character Range: 1954–4977

Schedule 46—Russian agreement

Note: See section 3

AGREEMENT BETWEEN
THE GOVERNMENT OF AUSTRALIA
AND
THE GOVERNMENT OF THE RUSSIAN FEDERATION
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME

THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION,

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 Australia;

      (b) in Russia:

      (i) tax on profits (income) of enterprises and organisations; and

      (ii) tax on the income of individuals.

2 This Agreement shall apply also to any identical or substantially similar taxes which are imposed under the federal law of Australia or the federal law of Russia after the date of signature of this Agreement in addition to, or in place of, the existing taxes.

Article 3
General definitions

1 For the purposes of this Agreement, unless the context otherwise requires:

       (a) the terms "Contracting State" and "other Contracting State" mean Australia or Russia, as the context requires;

           (b) — the term "Australia" means the territory of Australia including only the following external territories:

              (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 the exclusive economic zone and continental shelf of Australia (including the territories specified) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any natural resources of the seabed and subsoil of the continental shelf;

           — the term "Russia" means the territory of the Russian Federation and includes its exclusive economic zone and continental shelf, defined in accordance with international law;

       (c) the term "Australian tax" means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;

       (d) the term "Russian tax" means tax imposed by Russia, being tax to which this Agreement applies by virtue of Article 2;

       (e) the term "person" includes an individual, an enterprise, a company and any other body of persons;

       (f) the term "company" means any