Document ID: chunk:federal_register_of_legislation:C2004A01066:schedule:3a:p2
Version: federal_register_of_legislation:C2004A01066
Segment Type: schedule
Provision Reference: sch 3A (pt 2/10)
Character Range: 7274–9915

term "international traffic" means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.".

2. Paragraph (3) of Article 3 of the Convention shall be deleted and replaced by the following:

 "(3) 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 State concerning the taxes to which the Convention applies, any meaning under the applicable tax law of that State prevailing over a meaning given to the term under other law of that State.".

ARTICLE 3

 Paragraphs (1) and (2) of Article 4 of the Convention shall be deleted and replaced by the following:

 "(1) Subject to paragraph (2), for the purposes of this Convention, a person is a resident of a Contracting State if that person is a resident of that State for the purposes of its tax. A Contracting State or any political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority is also a resident of that State for the purposes of this Convention.

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

ARTICLE 4

 Subparagraph (b) of paragraph (4) of Article 5 of the Convention shall be deleted and replaced by the following:

"(b) substantial equipment is being used in that State by, for or under contract with the enterprise other than in connection with a building site or construction, installation or assembly project of the enterprise.".

ARTICLE 5

 Article 6 of the Convention shall be deleted and replaced by the following:

"Article 6

Income from Real Property

 (1) Income from real property may be taxed in the Contracting State in which the real property is situated.

 (2) For the purposes of this Convention, the term "real property" in relation to a Contracting State, shall have the meaning which it has under the law of that State and shall include:

(a) a lease of land and any other interest in or over land, whether improved or not, including a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and

(b) a right to receive variable or fixed payments either as consideration for or in respect of