Document ID: chunk:federal_register_of_legislation:C2004A01208:schedule:47:p2
Version: federal_register_of_legislation:C2004A01208
Segment Type: schedule
Provision Reference: sch 47 (pt 2/25)
Character Range: 92625–95471

international law;

        (b) the term "Australia", when used in a geographical sense, excludes all external territories other 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;

        (c) the term "Mexican tax" means the tax imposed by Mexico, being the tax to which this Agreement applies by virtue of Article 2;

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

        (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 term "competent authority" means:

            (i) in the case of Mexico, the Ministry of Finance and Public Credit;

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

        (g) the terms "a Contracting State" and "the other Contracting State" mean Mexico or Australia, as the context requires;

        (h) 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;

        (i) 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;

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

        (k) the term "tax" means Mexican tax or Australian 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.

2 As regards the application of this Agreement at any time by a Contracting State, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which this Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that