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Legal database

ATO Interpretative Decision

ATO ID 2001/180 (Withdrawn)

Income Tax

Assessability of an Australian Government pension received by a non resident
FOI status: may be released
  • This ATO ID 2001/180 is withdrawn. Guidance on the issue contained in this ATO ID can be found on ato.gov.au at Tax on Australian income for foreign residents (QC18342).
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Is the taxpayer, a New Zealand resident in receipt of an Australian Government pension, liable to pay tax on this income in Australia under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Decision

No, the taxpayer, a New Zealand resident in receipt of an Australian Government pension, is not liable to pay tax on this income in Australia under section 6-5 of the ITAA 1997.

Facts

The taxpayer is a resident of New Zealand and has received an Australian Government pension.

Reasons for Decision

In accordance with Article 19 of Schedule 4 of the International Tax Agreements Act 1953, pensions, including government pensions, are only taxable in the contracting state in which the taxpayer is a resident.

As the taxpayer is a resident of New Zealand, the taxpayer is not liable to pay tax on this pension in Australia under section 6-5 of the ITAA 1997.

Date of decision:  5 July 2001

Legislative References:
Income Tax Assessment Act 1997
   section 6-5

International Tax Agreements Act 1953
   Schedule 4 Article 19

Keywords
Non resident
Australian Government pension

Business Line:  Small Business/Individual Taxpayers

Date of publication:  10 August 2001

ISSN: 1445-2782

history
  Date: Version:
  5 July 2001 Original statement
You are here 14 July 2017 Archived

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