Australian Tax Treaties

Russian Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION 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 Agreement, unless the context otherwise requires:

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

(b) - the term " Australia " means the territory of Australia including only the following external territories:

(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 the exclusive economic zone and continental shelf of Australia (including the territories specified) 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 natural resources of the seabed and subsoil of the continental shelf;
- the term " Russia " means the territory of the Russian Federation and includes its exclusive economic zone and continental shelf, defined in accordance with international law;

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

(d) the term " Russian tax " means tax imposed by Russia, being tax to which this Agreement applies by virtue of Article 2;

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

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

(g) the terms " enterprise of a Contracting State " 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 Russia, as the context requires;

(h) the term " international traffic " means any transportation 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;

(i) the term " competent authority " means:
- in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner; and
- in the case of Russia, the Ministry of Finance of the Russian Federation or its authorised representative;

(j) the term " tax " means Australian tax or Russian tax, as the context requires, but does not include any penalty or interest imposed under the law of either Contracting State relating to its tax.

2    
As regards the application of this Agreement at any time by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State. In case of divergence between the law of that State concerning the taxes to which this Agreement applies and any other law of that State the law concerning the taxes to which this Agreement applies shall prevail.