TMI BlogGeneral definitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... Territory of Cocos (Keeling) Islands ; (iv) the Territory of Ashmore and CartierIslands ; (v) the Territory of Heard Island and McDonaldIslands ; and (vi) the Coral SeaIslandsTerritory, and includes any area adjacent to the temtorial limits of Australia [including the territories specified in sub-paragraphs (i) to (vi) inclusive] in respect of which there is for the time being in force, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes; (e) the term company means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (f) 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 India, as the context requires; (g) the term tax me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961. 1 [(k) 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 legal person, company, partnership or association deriving its status as such from the laws in force in that Contracting State. ] 2. In the application of this Agreement by a Contracting State, any term no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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