Document ID: chunk:federal_register_of_legislation:C2008A00102:schedule:6:p2
Version: federal_register_of_legislation:C2008A00102
Segment Type: schedule
Provision Reference: sch 6 (pt 2/39)
Character Range: 5909–8663

law of Australia dealing with the exploration for or exploitation of any of the natural resources of the exclusive economic zone and the seabed and subsoil of the continental shelf;

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

d)  the term "tax" means Japanese tax or Australian tax, as the context requires;

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

f)  the term "company" means any body corporate or any entity that is treated as a company or body corporate for tax purposes;

g)  the term "enterprise" applies to the carrying on of any business;

h)  the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

i)  the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

j)  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 juridical or legal person created or organised under the law of that Contracting State and any organisation without juridical or legal personality treated for the purposes of that Contracting State's tax as a juridical or legal person created or organised under the law of that Contracting State;

k)  the term "competent authority" means:

(i) in the case of Japan, the Minister of Finance or an authorised representative of the Minister of Finance; and

(ii) in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner of Taxation; and

l)  the term "business" includes the performance of professional services and of other activities of an independent character.

2.  As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting State concerning the taxes to which the Convention applies, any meaning under the applicable tax law of that Contracting State prevailing over a meaning given to the term under other law of that Contracting State.

Article 4

RESIDENT

1.  For the purposes of this Convention, the term "resident of a Contracting State" means:

a)  in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of the person's domicile, residence, place of