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ARTICLE 3 General Definitions 1. In this Agreement, unless the context otherwise requires: (a) 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 the Territories specified in this sub‑paragraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploitation of any of the natural resources of the seabed and subsoil of the continental shelf; (b) the term “China” means the People’s Republic of China and, when used in a geographical sense, it means all the territory of the People’s Republic of China, including its territorial sea, in which the laws relating to Chinese tax apply, and any area beyond its territorial sea, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its subsoil and superjacent water resources in accordance with international law; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Australia or China, the Governments of which have concluded this Agreement; (d) the term “person” includes an individual, a company and any other body of persons; (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 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, as the context requires; (g) the term “tax” means Australian tax or Chinese tax, as the context requires; (h) the term “Australian tax” means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2; (i) the term “Chinese tax” means tax imposed by China, being tax to which this Agreement applies by virtue of Article 2; (j) 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 China, the State Taxation Administration or its authorised representative. 2. In this Agreement, the terms “Australian tax” and “Chinese tax” do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2. 3. In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that State from time to time in force relating to the taxes to which this Agreement applies.