Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p24
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 24/64)
Character Range: 61005–63599

means, in the case of Australia, the Commissioner of Taxation or an authorized representative of the Commissioner and, in the case of Sri Lanka, the Commissioner General of Inland Revenue.

(2) In this Agreement, the terms "Australian tax" and "Sri Lanka tax" do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2.

(3) 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 from time to time in force relating to the taxes to which this Agreement applies.

ARTICLE 4

Residence

(1) For the purposes of this Agreement, a person is a resident of one of the Contracting States if that person is a resident of that State for the purposes of its tax.

(2) A person shall not be treated as 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,

SCHEDULE 2—continued

then the status of the person shall be determined in accordance with the following rules:

     (a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;

     (b) 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 in which the person has an habitual abode;

     (c) if the person has an habitual abode in both Contracting States or does not have an habitual abode in either of them, the person shall be deemed to be a resident solely of the Contracting State with which his or her personal and economic relations are the closer.

(4) In determining for the purposes of paragraph (3) the Contracting State with which an individual's personal and economic relations are the closer, the matters to which regard may be had shall include the citizenship of the individual.

(5) Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident solely of the Contracting State in which its place of effective management is situated.

ARTICLE 5

Permanent Establishment

(1) For the purposes of this Agreement, the term