Article 3 - General Definitions

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.