EV 1052304747724currentnon-binding advice

Double taxation - foreign resident

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

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)?

2

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

3

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.

4

Income Tax Assessment Act 1997 section 6-5 International Tax Agreements Act 1953