General definitions

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....sp;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 temtorial limits of Australia [including the territories s....

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.... (d) the term "person" includes an individual, a company, any other body of persons and any other entity which is treated as a taxable unit for tax purposes; (e) the term "company" means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (f)  the terms "enterprise of one of the Contracting States" and "enterpr....

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....missioner and, in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and (ii) the term "year of income", in relation to Indian tax, means "previous year" as defined in the Income-tax Act, 1961. ^1[(k) the term "national", in relation to a Contracting State, means: (i)   any indiv....