You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1051794531100

Date of advice: 08 January 2021


Subject: Pension income

Question 1

Is your Australian pension assessable in Australia under the Double Tax Agreement?


No. Australia has a tax treaty with Country Z. The Country Z agreement operates to avoid the double taxation of income received by Australian and Country Z residents.

Article XX of the Country Z Convention deals with the tax treatment of pensions and annuities received by the residents of Australia and Country Z. Paragraph (1) of Article XX provides that an Australian sourced pension paid to an individual who is a resident of Country Z shall not be taxable in Australia.

Question 2

Are you required to lodge an Australian tax return for the future years?


No. While you do not have any assessable income to declare in Australia you do not need to lodge a tax return unless tax has been withheld by your superannuation provider.

This ruling applies for the following periods:

Year ended 30 June 2020

Year ending 30 June 2021

Year ending 30 June 2022

Year ending 30 June 2023

Year ending 30 June 2024

The scheme commences on:

1 July 2019

Relevant facts and circumstances

You lived in Australia for XX years.

You did not become an Australian citizen.

You returned to the Country Z in 19XX to live there permanently.

You have been a resident and citizen of Country Z since 19XX.

Your only Australian source income is a pension.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 6-5

Income Tax Assessment Act 1997 section 6-10

International Tax Agreements Act 1953 section 4