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Edited version of private advice
Authorisation Number: 1052304747724
Date of advice: 13 September 2024
Ruling
Subject: Double taxation - foreign resident
Question
Are the pension payments you receive from the Australian Superannuation Fund subject to tax in Australia under Article 18(1) of the Convention between Australia and Country A for the Avoidance of Double Taxation (DTA)?
Answer
No. The agreement between Australia and Country A operates to avoid the double taxation of income received by residents of Australia and Country A.
The DTA between Australia and Country A considers pensions and annuities. It states that pensions (including government pensions) and annuities paid to a resident of a Country A shall be taxable only in that State.
In your case, as you are a resident of Country A your pension is not assessable in Australia.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ending 30 June 20XX
Year ending 30 June 20XX
The scheme commenced on:
XX XXXX 20YY
Relevant facts and circumstances
You left Australia on XX XXXX 20YY to permanently retire in Country A.
You are not an Australian resident for tax purposes.
You are a Country A resident for tax purposes.
You are in receipt of a pension paid by an Australian Superannuation Fund.
You are not an active contributing member of the Australian Superannuation Fund.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 6-5
International Tax Agreements Act 1953