DTAA definitions govern scope and interpretation of tax terms under the bilateral treaty, including residency, territorial scope and competent authority.

Article 3 supplies definitions governing treaty application: territorial scope of Australia and India; definitions of Contracting State, person, company and enterprise; the meanings of tax, Australian tax and Indian tax (excluding penalties, fines and interest); identification of each Contracting State's competent authority; the treatment of "year of income" for India; insertion of a definition of "national"; and a rule that undefined terms receive their domestic law meaning unless context dictates otherwise.

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