General Definitions

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.... 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 territorial limits of Australia (including the Territories specified in subparagraphs (i) to (vi) inclusive) in respect of which there is for the time being in force, consisten....

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....er entity which is treated as a taxable unit for tax purposes; (e) the term "company" means anybody 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 "enterprise of the other Contracting State" mean an enterprise carried on by a resident of Australia or an enter....

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....ised representative; and (j) 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 individual possessing the nationality or citizenship of that Contracting State; and (ii) any legal person, company, partnership or associatio....