Taxation of Eligible Termination Payment to a non-resident

Is an eligible termination payment from an Australian superannuation fund paid to a non-resident assessable in Australia under section 6-10 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Yes. Under subsection 6-10(5) of the ITAA 1997 a non-resident is assessed on income derived from all sources in Australia. As the eligible termination payment is from a superannuation fund that is established and controlled in Australia it is sourced in Australia.

A non-resident of Australia received an eligible termination payment from an Australian superannuation fund.

The taxpayer was a non-resident of Australia when they received an eligible termination payment from an Australian superannuation fund. As per subsection 6-10(5) of the ITAA 1997, a non-resident is assessable on income from all sources within Australia.

As the eligible termination payment is from a superannuation fund established and controlled in Australia the source of the payment is Australia.