Private ruling: Public payments
Date of advice: 28 April 2020
Published: June 2020
Ruling period: Income year ending 30 June 2020 | Income year ending 30 June 2021 | Income year ending 30 June 2022 | Income year ending 30 June 2023
Date scheme commenced: 1 July 2019

Ruling: Q1: Are the payments you receive for your relatives from a foreign country assessable income? | A1: No. Based on the information you have supplied the operation of the double tax agreement between Australia and the foreign country makes the payment not subject to tax in Australia. It is not included in your income tax return.

Relevant facts and circumstances: You are an Australian. You are in receipt of regular public payments from the foreign country for your relatives. It is not taxable in the foreign country. You moved to Australia with the relatives. The relatives hold permanent resident status. You will continue to receive the payments until your relatives reaches a certain age. You have provided copies of documents from the foreign country's government to support your application.

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 6-5