Article 3 General Definitions

(1) For the purposes of this Agreement, unless the context herwise requires: ot the term “New Zealand”, when used in a geographical a) sense, means the metropolitan territory of New Zealand (in- cluding the outlying islands) but does not include the Cook Islands, Niue or Tokelau; it also includes areas adjacent to the territorial sea of the metropolitan territory of New Zea- land (including the outlying istands) which by New Zealand legislation and in accordance with international law have been, or may hereafter be, designated as areas over which New Zealand has sovereign rights for the purposes of ex- ploring them or of exploring, exploiting, conserving and ma- naging the natural resources of the sea, or of the seabed and sub-soil; the term ‘Federal Republic of Germany”, when used in a b = geographical sense, means the territory in which the Basic Law for the Federal Republic of Germany is in force, and any area beyond the territorial waters of the Federal Republic of Germany, within which, under German law and in accord- ance with international law, the rights of the Federal Repu- blic of Germany with respect to the seabed and sub-soil and their natural resources may be exercised; = the term “person” means an individual, a company and any c other entity subject to tax; the term “company” means any body corporate or any en- d) tity which is treated as a body corporate for tax purposes; e) the terms “enterprise of a Contracting State” and ‘‘enter- prise 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 Con- tracting State; f) the term “national” means: i) in respect of New Zealand, any individual possessing citizenship of New Zealand and any legal person, part- nership and association deriving its status as such from the law in force in New Zealand; ii) in respect of the Federal Republic of Germany any Ger- man within the meaning of Article 116, paragraph 1, of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany; the term “international traffic‘ means any transport by a 9) ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, ex- cept when the ship or aircraft is operated solely between places in the other Contracting State; h) the term “competent authority” means: i) in the case of New Zealand: the Commissioner of In- land Revenue or his authorised representative; ii) in the case of the Federal Republic of Germany the Federal Minister of Finance or his authorised repre- sentative.

(2) As regards the application of the Agreement by a Con- tracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has un- der the law of that State concerning the taxes to which the Agreement applies.