AUSTRALIAN TAX TREATIES
Pensions (including government pensions) and retirement annuities paid to an individual who is a resident of a Party shall be taxable only in that Party. However, pensions and retirement annuities arising in a Party may be taxed in that Party where such income is not subject to tax in the other Party. 2
The term " retirement annuity " means:
(a) in the case of Australia, a superannuation annuity payment within the meaning of the taxation laws of Australia;
(b) in the case of Jersey, a retirement annuity contract approved by the Comptroller of Income Tax in accordance with the provisions of the taxation laws of Jersey; and
(c) any other similar periodic payment agreed upon by the competent authorities.
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