Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p23
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 23/64)
Character Range: 58384–61253

taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in the laws of their respective States relating to the taxes to which this Agreement applies.

ARTICLE 3

General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

     (a) 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 exploitation of any of the natural resources of the sea-bed and subsoil of the continental shelf;

     (b) the term "Sri Lanka" means the Democratic Socialist Republic of Sri Lanka, including any area outside the territorial sea of Sri Lanka which in accordance with international law has been or may hereafter be designated, under the laws of Sri Lanka concerning the Continental Shelf, as an area within which the rights of Sri Lanka with respect to the waters, sea-bed and subsoil and the natural resources may be exercised;

     (c) the terms "Contracting State", "one of the Contracting States" and "other Contracting State" mean Australia or Sri Lanka, as the context requires;

SCHEDULE 2—continued

     (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 one of the Contracting States" 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 Sri Lanka, as the context requires;

     (g) the term "tax" means Australian tax or Sri Lanka tax, as the context requires;

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

     (i) the term "Sri Lanka tax" means tax imposed by Sri Lanka, 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 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