Australian Tax Treaties
In this Agreement, unless the context otherwise requires -
(a) the term " Australia " includes all Territories of or under the authority of Australia except the Territory of Papua New Guinea;
(b) the term " Greece " means the territory of the Hellenic Republic;
(c) the terms " Contracting State " and " other Contracting State " mean Australia or Greece, as the context requires;
(d) the term " Australian enterprise " means an enterprise that has its place of effective management in Australia;
(e) the term " Greek enterprise " means an enterprise that has its place of effective management in Greece;
(f) the term " enterprise of a Contracting State " means an Australian enterprise or a Greek enterprise, as the context requires;
(g) the term " tax " means Australian tax or Greek tax, as the context requires;
(h) the term " operation of aircraft in international traffic " means the operation of aircraft in the carriage of persons, livestock, goods or mail between -
(i) Australia and Greece;
(ii) Australia and any other country;
(iii) Greece and any other country;
(iv) countries other than Australia or Greece; and
(v) places within a country other than Australia or Greece,
and, in relation to an enterprise engaged in the operation of aircraft for such carriage, includes the sale of tickets for such carriage and the provision of services in connection with the loading or unloading of aircraft engaged in such carriage, either for the enterprise itself or for any other enterprise engaged in the operation of aircraft for such carriage.
(2)
In the application of the provisions of this Agreement by one of the Contracting States, any term used but not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that Contracting State relating to the taxes to which this Agreement applies.
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