Document ID: chunk:federal_register_of_legislation:C2009A00105:schedule:48:p2
Version: federal_register_of_legislation:C2009A00105
Segment Type: schedule
Provision Reference: sch 48 (pt 2/4)
Character Range: 4783–7468

Virgin Islands as referred to in the Virgin Islands Constitution Order 2007;
(c) the term "competent authority" means in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner and, in the case of the British Virgin Islands, the Financial Secretary or a person or authority designated by  the Financial Secretary in writing;
(d) the term "Contracting Party" means Australia or the British Virgin Islands, as the context requires;
       (e) the term "national" means

         (i)    in relation to Australia , any person who is an Australian citizen;

           (ii)   in relation to the British Virgin Islands, any person who belongs to the British Virgin Islands or is a permanent resident of the British Virgin Islands;

(f) the term "person", wherever used, refers to an individual;
(g) the term "tax" means Australian tax or British Virgin Islands tax as the context requires.
2 As regards the application of this Agreement at any time by a Contracting Party, 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 Party, for the purposes of the taxes to which this Agreement applies, with any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.
ARTICLE 4
Resident
1 For the purposes of this Agreement, the term "resident of a Contracting Party" means:
(a) in the case of Australia, a person who is a resident of Australia for the purposes of Australian tax; and
 (b) in the case of the British Virgin Islands, a person who is liable to pay tax under British Virgin Islands law.
2 A person is not a resident of a Contracting Party for the purposes of this Agreement if the person is liable to tax in that Contracting Party in respect only of income from sources in that Contracting Party.
3 Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting Parties, then the person's status shall be determined as follows:
(a) the individual shall be deemed to be a resident only of the Contracting Party in which a permanent home is available to that individual; if a permanent home is available in both Contracting Parties, or in neither of them, that individual shall be deemed to be a resident only of the Contracting Party with which the individual's personal and economic relations are closer (centre of vital interests);
(b) if the Contracting Party in which the individual has their centre of vital interests cannot be determined, the individual shall be deemed to be