Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p30
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 71495–74365

do not include any penalty or interest imposed under the law in force in either Contracting State relating to the taxes to which this Agreement applies.
(4) This Agreement shall not apply to Federal anticipatory tax withheld in Switzerland at the source on prizes in a lottery.
SCHEDULE 15—continued
Chapter II
DEFINITIONS
ARTICLE 3
General Definitions
(1) In this Agreement, unless the context otherwise requires—
     (a) the term "Australia" means the Commonwealth of Australia and, when used in a geographical sense, includes—
          (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 Coral Sea Islands Territory; and
          (vi) any area adjacent to the territorial limits of Australia or of the said Territories in respect of which there is for the time being in force, consistently with international law, a law of Australia or of a State or part of Australia or of a Territory aforesaid dealing with the exploitation of any of the natural resources of the sea-bed and subsoil of the continental shelf;
     (b) the term "Switzerland" means the Swiss Confederation;
     (c) the terms "Contracting State", "one of the Contracting States" and "other Contracting State" mean Australia or Switzerland, as the context requires;
     (d) the term "person" includes an individual, a company and any other body of persons;
     (e) the term "company" includes any body or association corporate or unincorporate 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 Switzerland, as the context requires;
     (g) the term "competent authority" means, in the case of Australia, the Commissioner of Taxation or his authorized representative, and in the case of Switzerland, the Director of the Federal Tax Administration or his authorized representative.
(2) In the application of this Agreement by one of the Contracting States, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes to which this Agreement applies.
ARTICLE 4
Residence
       (1) (a) For the purposes of this Agreement, a person is a resident of Australia if the person is a resident of Australia for purposes of Australian tax. However, in relation to income from sources in Switzerland, a person who is subject to Australian tax on income which is from sources in Australia shall not be treated as a resident of Australia unless the income from sources in Switzerland is subject to