Document ID: chunk:federal_register_of_legislation:C2007A00136:schedule:23:p2
Version: federal_register_of_legislation:C2007A00136
Segment Type: schedule
Provision Reference: sch 23 (pt 2/27)
Character Range: 76912–79968

than:

              (i) the Territory of Norfolk Island;

              (ii) the Territory of Christmas Island;

              (iii) the Territory of Cocos (Keeling) Islands;

              (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;

         (b) the term "Norway" means the land territory, internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise rights with respect to the seabed and subsoil and their natural resources; the terms do not comprise Svalbard, Jan Mayen and the Norwegian dependencies ("biland");

         (c) the terms "Contracting State", "one of the Contracting States" and "other Contracting State" shall refer to Australia or Norway, as the context requires;

         (d) the term "Australian tax" means tax imposed by Australia, being tax to which this Convention applies by virtue of paragraphs 1 and 2 of Article 2;

         (e) the term "Norwegian tax" means tax imposed by Norway or its political subdivisions or local authorities, being tax to which this Convention applies by virtue of paragraphs 1 and 2 of Article 2;

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

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

         (h) 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 Norway, the Minister of Finance or an authorised representative of the Minister;

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

         (j) 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;

         (k) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State;

         (l) the term "national", in relation to a Contracting State, means:

              (i) any individual possessing the nationality or citizenship of that Contracting State; and

              (ii) any company deriving its status as such