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of <h1>Article 3 of DTAA Defines Key Tax Terms for Australia-India Agreement: Coverage, Entities, Taxes, and Authorities</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between Australia and India defines key terms used in the agreement. 'Australia' refers to its mainland and specific territories, excluding others, while 'India' encompasses its territorial sea and airspace. 'Contracting State' refers to either Australia or India, and 'person' includes individuals and entities treated as taxable units. 'Company' refers to corporate bodies recognized as such for tax purposes. 'Tax' pertains to Australian or Indian taxes, excluding penalties or interest. 'Competent authority' refers to designated tax officials in each country. The term 'national' includes individuals and entities deriving status from the respective country's laws. Unspecified terms default to definitions under the relevant state's tax laws.
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