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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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: 1051663099057

Date of advice: 28 April 2020

Ruling

Subject: Public payments

Question

Are the payments you receive for your relatives from a foreign country assessable income?

Answer

No. Based on the information you have supplied the operation of the double tax agreement between Australia and the foreign country makes the payment not subject to tax in Australia. It is not included in your income tax return.

This ruling applies for the following period:

Income year ending 30 June 2020

Income year ending 30 June 2021

Income year ending 30 June 2022

Income year ending 30 June 2023

The scheme commences on:

1 July 2019

Relevant facts and circumstances

You are an Australian.

You are in receipt of regular public payments from the foreign country for your relatives. It is not taxable in the foreign country.

You moved to Australia with the relatives. The relatives hold permanent resident status.

You will continue to receive the payments until your relatives reaches a certain age.

You have provided copies of documents from the foreign country's government to support your application.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 6-5