Private ruling: Australian resident - social security pension from country X
Date of advice: 9 June 2022
Published: August 2022
Ruling period: Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Is my social security pension income from Country X for services as a retired government employee assessable in Australia? | A1: No. The retirement pension income received by you is not taxable in Australia and is not required to be declared on your tax return. | Q2: Is my pension income from Country X for services as a retired military government employee assessable in Australia? | A2: No. The retirement pension income received by you is not taxable in Australia and is not required to be declared on your tax return.

Relevant facts and circumstances: You are retired from service with Country X. You are a resident of Australia for taxation purposes. You were granted a visa on xx xx 20xx and were required to enter before xx xx 20xx. The period of stay was classified as indefinite. Your Visa type was that of a permanent resident. You receive a pension income from Country X. Your initial date of eligibility for retired pay due to your services was xx xx 20xx. You receive an annual annuity from Country X. Your only other income is rental income or income from a retirement fund.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5 | Income Tax Assessment Act 1997 Section 6-15 | International Tax Agreements Act 1953 | International Tax Agreements Act 1953 Section 4 | International Tax Agreements Act 1953 Schedule 2 Article 19