Document ID: chunk:federal_register_of_legislation:C2004A00692:schedule:45:p2
Version: federal_register_of_legislation:C2004A00692
Segment Type: schedule
Provision Reference: sch 45 (pt 2/20)
Character Range: 4806–7506

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 "Contracting State" means Australia or Romania, as the context requires;

       (d) the term "person" includes an individual, a company and any other body of persons;

       (e) the term "company" means any body corporate or any entity which is treated as a company or body corporate for tax purposes;

       (f) 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 Romania, as the context requires;

       (g) the term "tax" means Australian tax or Romanian 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;

       (h) the term "Romanian tax" means tax imposed by Romania, being tax to which this Agreement applies by virtue of Article 2;

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

       (j) 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 Romania, the Minister of Finance or an authorised representative of the Minister;

       (k) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely from a place or between places in the other Contracting State.

2 In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which this Agreement applies, in force at the time of that application.

Article 4
Residence

1 For the purposes of this Agreement, the term "resident of a Contracting State" means any person who is a resident of that State in accordance with the taxation laws of that State.

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