Australian Tax Treaties

Belgian Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

CHAPTER II - DEFINITIONS  

ARTICLE 3   General Definitions  

(1)    
In this Agreement, unless the context otherwise requires -

(a) the term " Australia " means the Commonwealth of Australia and, when used in a geographical sense, includes -

(i) the Territory of Norfolk Island;

(ii) the Territory of Christmas Island;

(iii) the Territory of Cocos (Keeling) Islands;

(iv) the Territory of Ashmore and Cartier Islands;

(v) the Coral Sea Islands Territory; and

(vi) any area adjacent to the territorial limits of Australia or of the said Territories in respect of which there is for the time being in force, consistently with international law, a law of Australia or of a State or part of Australia or of a Territory aforesaid dealing with the exploitation of any of the natural resources of the seabed and subsoil of the continental shelf;

(b) the term " Belgium " means the Kingdom of Belgium and, when used in a geographical sense, means the territory of the Kingdom of Belgium and includes any territory outside the national sovereignty of Belgium which in accordance with international law has been or may hereafter be designated, under the laws of Belgium concerning the continental shelf, as an area within which the rights of Belgium with respect to the seabed and the subsoil and their natural resources may be exercised;

(c) the terms " Contracting State, one of the Contracting States " and " other Contracting State " mean Australia or Belgium, as the context requires;

(d) the term " person " means an individual, a company and any other body of persons;

(e) the term " company " means any body corporate or any entity which is assimilated to a body corporate for tax purposes in the Contracting State of which it is a resident;

(f) the term " tax " means Australian tax or Belgian tax, as the context requires;

(g) the term " Australian tax " means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;

(h) the term " Belgian tax " means tax imposed by Belgium, being tax to which this Agreement applies by virtue of Article 2;

(i) the term " competent authority " means, in the case of Australia, the Commissioner of Taxation or his authorized representative, and in the case of Belgium, the Minister of Finance or his authorized representative;

(j) 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 enterprise carried on by a resident of Belgium, as the context requires;

(k) words in the singular include the plural and words in the plural include the singular.

(2)    
In this Agreement, the terms " Australian tax " and " Belgian tax " do not include any charge imposed as a penalty under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2.

(3)    
In the application of this Agreement by a Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes to which this Agreement applies.