AUSTRALIAN TAX TREATIES

Swiss Convention  

PROTOCOL  

11  
Ad Article 18

With respect to paragraph 2 , it is understood that in the case of payments arising in Australia, " a pension scheme " includes a retirement savings account, and a payment by the Commissioner under the Superannuation (Unclaimed Money and Lost Members) Act 1999 shall be treated as a lump sum paid under a pension scheme.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.