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notice – Undeducted purchase price (UPP) - foreign pension

Request for the determination of the deductible amount of UPP of a foreign pension or annuity privacy notice.

Last updated 6 February 2019

We are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). We will use your TFN to identify you in our records. It is not an offence not to provide your TFN but if you don't it may delay the processing of your request.

We are also authorised under the Taxation Administration Act 1953 to collect the information on the Request for determination of the deductible amount for UPP of a foreign pension or annuity form. We will use this information to help us administer the taxation and superannuation laws. If we don't collect this information, we may not be able to determine the deductibility amount relating to the undeducted purchase price (UPP) of your foreign pension or annuity.

Where authorised by law, we may give this information to other government departments and agencies, including:

  • Department of Education
  • Department of Employment
  • Department of Social Services
  • State and Federal police
  • Australian Bureau of Statistics
  • Reserve Bank of Australia
  • Services Australia

We also provide taxpayer information to treaty partners overseas under international tax agreements. These countries include but are not limited to Austria, United Kingdom, The Netherlands, Germany and Italy.

Our privacy policy contains important information about your privacy, including information about how you can access and seek correction of information we hold about you, how to make a complaint if you think we have breached the Australian Privacy Principles and how we will deal with any privacy complaints.

For more information about privacy or if you believe your privacy has been compromised:

  • phone our Privacy Hotline on 1300 661 542
  • write to us at the address below

Australian Taxation Office
GPO Box 9990
[insert the name and postcode of your capital city]

For example;

Australian Taxation Office
GPO Box 9990

See also: