REGISTERED No. D. (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED AY AUTHORITY
No. 447] NEW DELHI, SATURDAY, NOVEMBER 19,1983/KARTIKA 28, 1905
Separate paging is given to this Part in order that It may be filed as A separate
compilation
1057GI/83
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(jJ]MINISTRY OF FINANCE
(Department of Revenue)
(Foreign tax-Division)
NOTIFICATION
New Delhi, the 19th November, 1983
INCOME-TAX
G.S.R. 850(E).—Whereas the Government of the Republic of India and the Government of Australia have concluded an Agreement, as set out in the Annexure hereto for the avoidance of double taxation of income derived from interna- tional air transport;
And whereas all the requirements have been completed in India and Australia as are neces- sary to give the said Agreement the force oT law
3
in India and Ausralia respectively, as required by paragraph 1 of Article 4 of the said Agree- ment;
Now, therefore, in exercise of the powers con- ferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24-A of the Com- panies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India.
ANNEXURE
AGREEMENT BETWEEN THE GOVERN- MENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM INTERNA- TIONAL AIR TRANSPORT
The Governmen of the Republic of India and the Government of Australia,
Desiring to conclude an Agreement for the avoidance of double taxation of income derived from international air transport,
Have agreed as follows :
ARTICLE 1
1. The existing taxes to which this Agreement sluill apply are —
(a) in the case of Australia :
the Australian income tax, including the additional tax upon the undistri- buted amount of the distributable income of a private company,
(hereinafter referred to as "Australian tax");
(b) in the case of India :
(i) the income-tax including any sui- charge thereon imposed under the Income-tax Act, 1961 (43 of 1961);
(ii) the surtax imposed under the Com- panies (Profits) Surtax Act, 1964 (7 of 1964), (hereinafter referred to as Indian tax).
2. This Agreement shall also apply to any identical or substantially similar taxes which aie imposed after the date of signature of this Agree- ment in addition to, or in place of the taxes refer- red to in paragraph T of this Article.
ARTICLE 2
1. For the purposes of this Agreement, unless the context otherwise requires :—
(a) the term "Australia" means the Com- monwealth of Australia and, when
4 THE GAZETTE OF INDIA ; EXTRAORDINARY [PART H—SEC. 3 (ijLused in a geographical sense, includes all Territories of Australia;
(b) the term "India" means the territory of India as denned in the Constitution and the laws of India;
(c) the terms "Contracting State" and "other Contracting State" mean Australia or India, as the context requires;
(d) the term "tax" means "Australian tax" or, "Indian tax", as the context requires; (e) the term "enterprise of a Contracting State" means an Australian enterprise or an Indian enterprise, as the context requires;
(f) the teem |'Australian enterprise" means an enterprise that has its place of effective management in Australia;
(g) the term "Indian enterprise" means an enterprise that has its place of effective management in India; and
(h) the term "operation of aircraft in inter- national traffic" means the operation of aircraft in the carriage of persons, livestock, goods or mail between —
(i) Australia and India; (ii) Australia and any other country; (iii) India and any other country; (iv) countries other than Australia or India;
(v) places within a country other than
Australia or India,
and in relation to an enterprise engaged in the operation of aircraft for such carriage, includes the sale of tickets for and the provision of services connected with such carriage, either for the enterprise itself or for any other enterprise eng- aged in the operation of aircraft for such carri- age.
2. In the application of the provisions of this Agreement by a Contracting State, any term used but not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes to which this Agreements applies.
ARTICLE 3
1. Profits derived by an enterprise of a Con- tracting State from the operation of aircraft in international traffic or arising from the carriage by air of persons, livestock, goods or mail between places in that State, shall be exempt from tax in the other Contracting State.
2. The provisions of paragraph 1 shall av apply to the share of profits from the operation of aircraft in international traffic derived by an enterprise of a Contracting State through partici- pation in a pooled service, in a joint air trans- port operation or in an international operating agency.
3. For the purpose of paragraph 1, interest on funds connected with the operation of air- craft in international traffic derived by an enter- prise of a Contracting State engaged in such operation shall be regarded as income from the operation of aircraft in international traffic.
ARTICLE 4
1. This Agreement shall come into operation on the thirteenth day after the date on which the Government of Australia and the Government of the Republic of India exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is neces- sary to give this Agreement the force of law in Australia anl India respectively. The exchange of notes shall take place at New Delhi.
2. The provisions of this Agreement shall have effect in respect of income derived on or after 1 April 1975.
ARTICLE 5
This Agreement shall continue in effect inde- finitely but either Contracting State may, on or before 30 June in any calendar year after the year 1986, give written notice of termination to the other Contracting State through the diploma- tic channel and in such event this Agreement shall cease to be effective in respect of income derived on or after 1 April, in the calendar year next following the year in which the notice of termination is given.
In witness whereof the undersigned, duly authorised thereto by their respective Govern- ments, have signed this Agreement.
Done at,Canberra on this 31st Day of May one thousand nine hundred and eighty three in two originals each in the Hindi and KtigHsh languages, both the texts being equally authentic, in case of doubt, the English text shall be the operative one.
Sd|— Sd|— (D.S. Kamtekar) (J.S. Dawkins) FOR THE GOERNMENT OF AUSTRALVIA
FOR REPUBLIC OF THE GOERNMENT OF INDIA
[F. No. 501|l|79-FTD] C.K. TIKKU. Jt. Secy.
ewWIED BY THE MANAOER, OOVT. OP OtoU FMUH, HMO KUD. HWW BUHI-U0064
"("o PUELJ3HEI BY THE CONTBoLUa OF PUBUCATIONi, DEUH-IIOO54. 19HS