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ARTICLE 3 General Definitions (1) For the purposes of this Convention, unless the context otherwise requires: (a) the term “person” includes an individual, an estate of a deceased individual, a trust, a partnership, a company and any other body of persons; (b) the term “company” means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (c) 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 the United States, as the context requires; (d) the term “international traffic” means any transport by a ship or aircraft, except where such transport is solely between places within a Contracting State; (e) the term “competent authority” means: (i) in the case of the United States: the Secretary of the Treasury or his delegate; and (ii) in the case of Australia: the Commissioner of Taxation or his authorized representative; (f) the terms “Contracting State”, “one of the Contracting States” and “the other Contracting State” mean the United States or Australia, as the context requires; (g) (i) the term “United States corporation” means a corporation which, under United States law relating to United States tax, is a domestic corporation or an unincorporated entity treated as a domestic corporation, and which is not, under the law of Australia relating to Australian tax, a resident of Australia; and (ii) the term “Australian corporation” means a company, as defined under the law of Australia relating to Australian tax, which, under that law, is a resident of Australia, and which is not, under United States law relating to United States tax, a domestic corporation or an unincorporated entity treated as a domestic corporation; (h) the term “State” means any National State, whether or not one of the Contracting States; (i) the term “United States tax” means tax imposed by the United States to which this Convention applies by virtue of Article 2 (Taxes Covered) and the term “Australian tax” means tax imposed by Australia to which this Convention applies by virtue of Article 2 (Taxes Covered), but neither term includes any amount which represents a penalty or interest imposed under the law of either Contracting State relating to United States tax or Australian tax; (j) (i) the term “United States” means the United States of America; and (ii) when used in a geographical sense, the term “United States” means the states thereof and the District of Columbia and also includes: (A) the territorial waters thereof; and (B) the sea‑‑bed and subsoil of the submarine areas adjacent to the coast thereof, but beyond the territorial waters, over which the United States exercises rights, in accordance with international law, for the purposes of exploration for, or exploitation of, the natural resources of those areas; (k) the term “Australia” means the Commonwealth of Australia and, when used in a geographical sense, includes: (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 Coral Sea Islands Territory; and (vi) any area adjacent to the territorial limits of Australia or of the said Territories in respect of which there is for the time being in force, consistently with international law, a law of Australia or of a State or part of Australia or of a Territory aforesaid dealing with the exploitation of any of the natural resources of the sea‑‑bed and subsoil of the continental shelf; (l) the terms “resident of one of the Contracting States” and “resident of the other Contracting State” mean a resident of Australia or a resident of the United States, as the context requires. (2) As regards the application of this Convention by one of the Contracting States, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which this Convention applies.