Assessability of an Australian Government pension received by a non resident

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)?

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.

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

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.