Private ruling: Double taxation - foreign resident
Date of advice: 13 September 2024
Published: 28 October 2024
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: XX XXXX 20YY

Ruling: Q1: 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)? | A1: 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.

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