Document ID: chunk:federal_register_of_legislation:C2004A00987:schedule:46:p2
Version: federal_register_of_legislation:C2004A00987
Segment Type: schedule
Provision Reference: sch 46 (pt 2/21)
Character Range: 4732–7375

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 body corporate or any entity which is treated as a company or body corporate for tax purposes;

       (g) the terms "enterprise of a Contracting State" 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 Russia, as the context requires;

       (h) the term "international traffic" means any transportation 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;

       (i) 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 Russia, the Ministry of Finance of the Russian Federation or its authorised representative;

       (j) the term "tax" means Australian tax or Russian tax, as the context requires, but does not include any penalty or interest imposed under the law of either Contracting State relating to its tax.

2 As regards the application of this Agreement at any time by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State. In case of divergence between the law of that State concerning the taxes to which this Agreement applies and any other law of that State the law concerning the taxes to which this Agreement applies shall prevail.

Article 4
Residence

1 For the purposes of this Agreement, a person is a resident of a Contracting State if the person is a resident of that State under the law of that State relating to its tax.

2 A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.

3 Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person, or if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State with which the person's personal