Document ID: chunk:federal_register_of_legislation:C2004A01208:schedule:1:p2
Version: federal_register_of_legislation:C2004A01208
Segment Type: schedule
Provision Reference: sch 1 (pt 2/12)
Character Range: 8021–11024

(iv)        the Territory of Ashmore and Cartier Islands;

          (v)          the Territory of Heard Island and McDonald Islands; and

          (vi)        the Coral Sea Islands Territory,

         and includes any area adjacent to the territorial limits of Australia (including the Territories specified in this subparagraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural resources of the seabed and subsoil of the Continental Shelf;

       (c)        the term "Australian tax" means tax imposed by Australia, being tax to which this Convention applies by virtue of Article 2;

       (d)        the term "United Kingdom tax" means tax imposed by the United Kingdom, being tax to which this Convention applies by virtue of
       Article 2;

       (e)        the terms "a Contracting State" and "the other Contracting State" mean the United Kingdom or Australia, as the context requires;

       (f) the term "person" includes an individual, a company and any other body of persons, but subject to paragraph 2 of this Article does not include a partnership;

       (g) the term "company" means any body corporate or anything that is treated as a company or body corporate for tax purposes;

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

       (i) 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;

       (j) 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 from a place or between places in the other Contracting State;

       (k) the term "competent authority" means:

          (i)           in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative;

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

       (l) the term "national" means:

          (i) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided that individual has the right of abode in the United Kingdom; and any company deriving its status as such from the law in force in the United Kingdom;

          (ii)        in relation to Australia, an Australian citizen or an individual not possessing citizenship who has been granted permanent residency status; and any company deriving its status as such from the law in force in Australia;

       (m)      the term "business" includes the performance of professional services and of other activities of an independent character;

       (n)