Australian Tax Treaties

Japanese Convention  

CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 3   General Definitions  

(1)    
For the purposes of this Convention, unless the context otherwise requires:

(a) the term " Japan " , when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force;

(b) the term " Australia " , when used in a geographical sense, excludes all external territories other than:

(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 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 only the Territories specified in this subparagraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural resources of the exclusive economic zone and the seabed and subsoil of the continental shelf;

(c) the terms " a Contracting State " and " the other Contracting State " mean Japan or Australia, as the context requires;

(d) the term " tax " means Japanese tax or Australian tax, as the context requires;

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

(f) the term " company " means any body corporate or any entity that is treated as a company or body corporate for tax purposes;

(g) the term " enterprise " applies to the carrying on of any business;

(h) the terms " enterprise of a Contracting State " and " enterprise of the other Contracting State " mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

(i) the term " international traffic " means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(j) 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 juridical or legal person created or organised under the law of that Contracting State and any organisation without juridical or legal personality treated for the purposes of that Contracting State ' s tax as a juridical or legal person created or organised under the law of that Contracting State;

(k) the term " competent authority " means:

(i) in the case of Japan, the Minister of Finance or an authorised representative of the Minister of Finance; and

(ii) in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner of Taxation; and

(l) the term " business " includes the performance of professional services and of other activities of an independent character.

(2)    
As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting State concerning the taxes to which the Convention applies, any meaning under the applicable tax law of that Contracting State prevailing over a meaning given to the term under other law of that Contracting State.