Document ID: chunk:federal_register_of_legislation:C2007A00136:schedule:23:p1
Version: federal_register_of_legislation:C2007A00136
Segment Type: schedule
Provision Reference: sch 23 (pt 1/27)
Character Range: 74198–77252

Schedule 23—2006 Norwegian convention

Note: See section 3.

CONVENTION BETWEEN AUSTRALIA AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION

 The Government of Australia and the Government of the Kingdom of Norway,

 Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion,

 Have agreed as follows:

ARTICLE 1

Persons Covered

 This Convention 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 Convention shall apply are:

         (a) in the case of Australia:

              (i) the income tax; and

              (ii) 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 the case of Norway:

              (i) the tax on general income;

              (ii) the tax on personal income;

              (iii) the special tax on petroleum income;

              (iv) the resource rent tax on income from production of hydro‑electric power;

              (v) the withholding tax on dividends; and

              (vi) the tax on remuneration to non‑resident artistes, etc.

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

3 For the purposes of Article 24, the taxes to which this Convention shall apply are taxes of every kind and description imposed on behalf of the Contracting States, or their political subdivisions or local authorities.

4 For the purposes of Articles 26 and 27, the taxes to which this Convention shall apply are:

         (a) in the case of Australia, taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation; and

         (b) in the case of Norway, taxes of every kind and description.

ARTICLE 3

General Definitions

1 For the purposes of this Convention, 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