Australian Tax Treaties
The taxes to which this Agreement shall apply are:
(a) in the case of Australia: the income tax imposed under the federal law of the Commonwealth of Australia, including the additional tax upon the undistributed amount of the distributable income of a private company;
(b) in the case of the People ' s Republic of China:
(i) the income tax concerning foreign enterprises; and
(ii) the consolidated industrial and commercial tax including any additional tax on that tax,
and any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in subparagraph (a) or (b).
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