Tax treaty definitions clarify territorial scope and core terms governing tax residency, taxable persons, taxes, and competent authorities. Article 3 establishes definitions for the Agreement: territorial scope of Australia and India; Contracting State meaning either Australia or India; definitions of person, company, and enterprise; tax as Australian or Indian tax subject to the Agreement (excluding penalties, fines and interest); specific meanings of Australian tax and Indian tax; identification of each State's competent authority; the Indian 'year of income'; the inserted definition of 'national'; and a rule that undefined terms take their meaning from the domestic tax law of the applying State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax treaty definitions clarify territorial scope and core terms governing tax residency, taxable persons, taxes, and competent authorities.
Article 3 establishes definitions for the Agreement: territorial scope of Australia and India; Contracting State meaning either Australia or India; definitions of person, company, and enterprise; tax as Australian or Indian tax subject to the Agreement (excluding penalties, fines and interest); specific meanings of Australian tax and Indian tax; identification of each State's competent authority; the Indian "year of income"; the inserted definition of "national"; and a rule that undefined terms take their meaning from the domestic tax law of the applying State.
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