Document ID: chunk:federal_register_of_legislation:C2007A00136:schedule:11:p1
Version: federal_register_of_legislation:C2007A00136
Segment Type: schedule
Provision Reference: sch 11 (pt 1/28)
Character Range: 4364–7319

Schedule 11—2006 French convention

Note: See section 3.

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION

The Government of Australia and the Government of the French Republic,

Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion,

Have agreed as follows:

Article 1

PERSONS COVERED

 This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED

1. The existing taxes to which this Convention shall apply are :

a) in the case of Australia:

 the income tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of Australia;

b) in the case of France:

(i) the income tax ("l'impôt sur le revenu");

(ii) the corporation tax ("l'impôt sur les sociétés");

(iii) the additional taxes on corporations ("les contributions sur l'impôt sur les sociétés"); and

(iv) widespread social security contributions ("contributions sociales généralisées") and contributions for the reimbursment of the social debt ("contributions pour le remboursement de la dette sociale"), including any withholding tax with respect to the aforesaid taxes.

2. This Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed by a Contracting State in addition to, or in place of the existing taxes to which this Convention applies. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their law relating to taxes to which this Convention applies.

3. Notwithstanding paragraphs 1 and 2, the taxes to which Articles 25 and 26 shall apply are:

  a)      in the case of Australia, taxes of every kind and description imposed under the federal taxes laws administered by the Commissioner of Taxation ; and

  b)      in the case of France, taxes of every kind and description imposed on behalf of France or its political subdivisions or local authorities

Article 3

DEFINITIONS

      1. For the purposes of this Convention, 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